whether the term 'house' which is not defined in the Estate Duty Act or in the Wealth-tax Act, would include land whcih is appurtenant to the house.

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....WT Act Statute: Estate Duty Act In terms of section 33(1)(n) of the Estate Duty Act and section 5(1)(iv) of the Wealth-tax Act, value of a house certain conditions specified in those sections. A question carose whether the term 'house' which is not defined in the Estate Duty Act or in the Wealth-tax Act, would include land whcih is appurtenant to the house. The Board examined the question an....

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....f land which is found to be not appurtenant:- (i) Where the vacant land surrounding a house does not exceed the minimum land required to be left vacant according to municipal bye-laws in force in the place no portion of the vacant land can be regarded as not being a part of the house itself or appurtenant to the house. (ii) Where the open land exceeds the limit specified in the municipal bye....