Broad statutory definition of "house" includes storage tanks, making LPG and water tanks liable to house tax.

The statutory definition of "house" under the Andhra Pradesh Panchayat Raj Act, 1994 is not limited to structures fit for human residence; it also extends by inclusive wording to buildings used as warehouses or for other specified purposes. LPG storage tanks and water storage tanks were treated as buildings used for storage, and the requirement of human occupation could not be read narrowly to exclude them merely because they are not intended for frequent entry. On that construction, the tanks fell within the definition of "house" and were liable to house tax, with the issue decided in favour of the Revenue.

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Issues: Whether LPG storage tanks and water storage tanks used by the assessee are "house" within the meaning of the Andhra Pradesh Panchayat Raj Act, 1994 so as to attract house tax.

Analysis: The definition of "house" is not confined to a structure fit for human residence alone. It first includes a building or hut fit for human occupation, whether as a residence or otherwise, and then extends by an inclusive clause to other specified categories such as shop, factory, workshop, warehouse, and buildings used for garaging or parking buses or as a bus stand or cattle shed. The storage tanks in question are buildings and also answer the concept of warehouse or storage place. The requirement of human occupation cannot be read so narrowly as to exclude structures used for storage merely because they are not meant for frequent human entry. The legislative definition is a fictional one and must be applied as enacted.

Conclusion: The LPG storage tanks and water storage tanks fall within the statutory definition of "house" and are liable to house tax. The issue is decided against the assessee and in favour of the Revenue.

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