Provisions of section 33(1)(n) of the Estate Duty Act, 1953.

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....ther the term "house", which has not been defined in the Act, would include the land etc appurtenant to the building used as residence. The Board have examined the issue and are advised that the intention of the Legislature apparently was to exempt from Estate Duty dwelling house, used by the deceased for his residence, upto a particular value. It would not be giving effect to this intention if a ....

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....ing so fixed and definite that by the mere use of the word you can determine in what sense the Legislature has used it" The Calcutta High Court in the case of Khirode Chandra Ghoshal v. Saroda Prosad Mitra, (7 Indian Cases, 436), had also observed: "The rule deduced from these cases, is that the term "house" embraces. not merely the structure or building, but includes also adjacent building,....

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.... that is necessary to the enjoyment of the house as distinguished from what is subsidiary to personal use and enjoyment of a particular occupier" 3. In view of the above, it would be difficult to say that the land which is appurtenant to the house and which is reasonably necessary for its enjoyment, should not be treated as part of the house for calculating exemption from the estate duty. What ....