1998 (4) TMI 126

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....the letter dated August 16, 1990, issued by the Commissioner of Income-tax stating that investment in flats is not in consonance with rules 68 and 69 of the Income-tax Rules. Rule 68 of the Income-tax Rules has contemplated the circumstances by which withdrawals may be permitted by the trustees of the provident fund. One such circumstance is to meet the expenditure on building a house, or purch....

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.... The word "house" has been defined as under : "House. A place of dwelling or habitation : also a family or household. A hundred years ago there was not much difficulty in saying what was a 'house', but builders and architects have so altered the construction of houses, and the habits of people have so altered in relation to them, that 'house' has acquired an artificial meaning and the word....

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....Insurance v. Clayton 8 QBD 424; 51 LJQB 84, cited with approval by Halsbury C., and Ld. Brampton in Grant v. Langston [1900] AC 390)." The word "house" has been defined in Words and Phrases as : "House" within constitutional protection from unreasonable searches and seizures, may include business office, store, hotel room, apartment, automobile or occupied taxicab. Lanza v. State of N. Y. (N....