https://www.taxtmi.com/caselaws?id=269541 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. en-us Wed, 09 Dec 2015 00:00:00 +0530 Thu, 17 Dec 2015 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269541 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. Case-Laws Indian Laws Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269541