IN HE rIIGd GOUNf CF iiAL Ai iCAii{E Dated this the 3rd day of pri1 1998 Before The Karnataka sank pIoyees Associatiofl, a registerec trade unio., registered under the Indian trade Union Act, ‘ith its registered office at Dongerkerey, Hangalore 675 993 anã represented bj its General Secretary iri D,R,Karanth Petitioner (Sri B,L,Acharya, Advocate) 1, The Comriis’ioner for Icometax, Karnataka CircLe, C’ueens Road, Bangalore56o 001, 2, The Secretry Ksractaka Bunk Lt Staff Provident Fuid Karnataka Bank Building, ‘,B,No,7l6,Mangalorei75 o03 ,Responents (Sri H,aghavendra ‘ao, Advocatej Writ Petition is filed praying to ucsh tie orer of the 1st espon eat dt,l6,8,3OArnu e? j.. No, Asst,6Oi/15/7III eta, rhis petition coming on for hearing todad, the urt made the folloiiing: order —2— ORDER The petitioner is agcrieved by the letter dated 16-8—1990 issued by the Coniissioner of Income tax stating that investment in flats is not in consonance with Rule 68 and 69 of the Income Tax Rules. 2. Rule 68 of the Income Tax Rules has contemplated the circumstances by which with- drawls may be permitted by the trustees of the provident fund. One such circumstance is to meet the expenditure on building a house? or purchasing a site or a house or a house and a site. 3, According to the Commissioner of Income Tax the word’building’ woZd not cover the flat#. . . .2. , . ‘p S d I(a I I p I S —s — taxicab. Lanza V.State of N.Y., N.Y., 82 S.Ct,1218, 1220, 370 U.S.139, 8 L.Ed, 2d 384. A house is a structure intended or used for human habitation, especially a human habitation which is fixed in place and is intended for the private occupation of a family or families, Siirmons V,State 129 N.E 2d 121, 127, 234 Ind.489.’ 4, The words ‘building’ or ‘flat’ have not been defined in the Income Tax Rules. The meaning which is givenin the common parlance has to be ascertained. With the grvwth of civilization and more particulary in recent years in the cities instead of constructing independent building to be used a house the concept of muitistoried flat has been developed. The structure intended for human habitation having its place and intended for the occuoation of a family has been defined as a *house. This rurpaae is achieved by an independent house as well as flat, The vertical growth lead to mu1tistorionatruction of buildings where independent flats are constructed —6— for human habitation. It may be one ft or one storey or number of flatin a storey, Flat could be covered by the word ‘house’ and there fore the intepretation which the Cormnissioner of Income Tax has taken could not adhere te be in accor5ance with the rules. Accordingly, the letter dtd.16—8—1990 is quashed and writ petition is allowed, ru ‘- “\ jj 1-.• ;; /