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TMI Blog1978 (12) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... alth-tax is available to an assessee upto a limit of Rs. 1 lakh in respect of a house or part of a house belonging to him. The assess in the present case constructed a shed at a cost of Rs. 23,000. It is a brick building topped with nine sheets. It was let out and used as a godown. Exemption was claimed in respect of the building under s.5 (1)(iv) of the WT Act. The WTO negative the claim for exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribe a local authority has a right to prescribe (vide-Folkestone vs. Woodward (1). Under the Public Health Act, 1875, "house" was not limited to an ordinary dwelling house and limited to an ordinary dwelling house and included a day school having no boarders and where none of the staff resided (Wimbleden vs. Hastings (2). Under the company Purchase Act, 1965, "house" has been extended to a buil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a structure designed for human habitation and may mean a building or shed intended or used as a habitation or shelter for animals of any kind, a building in the ordinary sense or any building, edifice, or structure enclosed with walls and covered, regardless of the fact of human habitation." 7. From The authorities cited above it is obvious that depending on the context the term "house" is eq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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