1978 (12) TMI 95

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....of by a common order. 2. Under s. 5(1)(iv) of the WT Act, 1957, exemption from wealth-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 ....

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....eated as a house as regards the building line which a local authority has a right to prescribe 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. ....

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.... that- "In a legal sense, the word "house" is more comprehensive, but it is not limited 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 Th....