Wealth tax exemption overlap: ruler assessees may claim residential-house exemption in addition to official-residence exemption when conditions met. Clauses (iii) and (iv) of section 5(1) of the Wealth Tax Act are not mutually exclusive; if the conditions of clause (iv) are met, a Ruler assesse may claim the residential-house exemption in addition to the official-residence exemption under clause (iii). Commissioners must notify officers and take steps, including conceding or withdrawing Tribunal appeals, to implement this interpretation.