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W.T.A. NO.194/KB OF 2000-01, DECIDED ON, 18TH SEPTEMBER, 2001. versus W.T.A. NO.194/KB OF 2000-01, DECIDED ON, 18TH SEPTEMBER, 2001.


The second schedule, CL (12) (1) and (17) (b), exempts two plots in solidarity with two plots connected to each other, residential plots located on two different roads for residential purpose, while inspecting the second plot. The permit used by the additional commissioner for the lawn waiver allowed by the examining officer was granted because the residence was divided into two different sections (12) (1) of the Second Schedule to the Wealth Tax Act, 1963. Was located on the streets. A dwelling house which is not owned and owned by the Assamese for any purpose of its residence cannot be guaranteed under the law for any particular measure, location, size or any other reason. The limit was not stated in the law. Residential houses of any nature were allowed to exempt from the counting of the net wealth of the Gospels, which cannot be denied. Under the law, only the condition was that the property was being used for a residential home. The constructed portion and the lawn used were part of the residential house and could not be divided for the purpose of wealth tax, because the residential house was not interpreted under the Wealth Tax Act, 1963, both plots are not legally required. For the purpose of the Wealth Tax Act 1963, as no such condition was provided under the Law Order of the Inspecting Additional Commissioner, which was vacated by the appellate tribunal and restored the Assessing Officer.

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