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TMI Blog2003 (9) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... a cinema building can be treated to be a house for the purposes of section 5(1)(iv) - A cinema hall is not a building for human habitation or a dwelling or a home. Hence a cinema hall is not a house at all – Held that cinema building can not be treated a house for the purposes of section 5(1)(iv) - - - - - Dated:- 23-9-2003 - Judge(s) : M. KATJU., UMESHWAR PANDEY. JUDGMENT The judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cinema building is exempt from wealth-tax. The Wealth-tax Officer rejected the claim of the assessee but the Appellate Assistant Commissioner allowed his claim. The Tribunal dismissed the second appeal filed by the Department. The short question in this case is whether a cinema building can be treated to be a house for the purposes of section 5(1)(iv) of the Wealth-tax Act. Section 5(1)(iv) at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1)(iv). In common parlance a house means a place where people live. Of course a residential building can also be given for commercial purpose and yet it will remain a house. However, by no stretch of imagination can a cinema hall be regarded as a house. No one ever calls a cinema hall a house. Learned counsel for the assessee has relied on the judgment of the Rajasthan High Court in CWT v. Tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l it cannot get exemption. In New Shorter Oxford English Dictionary, the word "house" is defined as follows: "a building for human habitation, a dwelling, a home". In Legal Thesaurus by William C. Burton a house is defined as "abode, dwelling place, home, habitation, living place, living quarters, residence, etc." In P. Ramanatha Aiyar's Law Lexicon (1997 edition), a house is defined as a pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l or commercial purpose, or himself uses it for commercial purpose he will still get the exemption. A cinema hall is not a building for human habitation or a dwelling or a home. Hence a cinema hall is not a house at all. To get exemption it must be a house in the first place, which a cinema hall is not. Hence, in our opinion, the assessee cannot get exemption under section 5(1)(iv). For the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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