Depreciation on second hand asset

At the cost of acquisition not Original Cost

Cost of Acquisation 

but if the orignal owner has taken the benefits of depreciation then what is the effetcs to be given.

Depreciation should be calculated on cost of acquisition. If previous owner has claimed the benefit of depreciation, then the subsequent owner has to determine the useful life of the asset depending upon its functional capacity and depreciate the asset based on that.

Depreciation will be claimed on the Acquistion cost under S.32 under the corcerned Block.