Personal Effects - Definition - Law Dictionary Home Dictionary Definition personal-effects

Definition :

Personal effects, generally include such tangible property as is worn or carried about the person, or to designate articles associated with the person. Personal effects are used to designate articles associated with person, as property having more or less intimate relation to person of possessor, or such tangible property as attends the person, Words and Phrases, Permanent Edn., Vol. 31, p. 277.

In the unabridged edition of the Random House Dictionary of the English Language, at page 1075, the expression is given the following meaning: Personal effects, privately owned articles consisting chiefly of clothing, toilet items, etc., for intimate use by an individual. In Black's Law Dictionary, Fourth Edition, at page 1301, the expression is assigned the following meaning: Personal effects, articles associated with person, as property having more or less intimate relation to person of possessor. In Cyclopedic Law Dictionary, Third Edition, at page 832, the expression 'personal effects' without qualifying words is interpreted to include generally such tangible property as is worn or carried about the person. In 'Words and Phrases' (Permanent Edition), Volume 32, at page 277, it is stated that the words 'personal effects' when used without qualification, generally include such tangible property as is worn or carried about the person, or to designate articles associated with the person. At another place at the same page, it is stated that the words 'personal effects' are used to designate articles associated with person, as property having more or less intimate relation to person of possessor or such tangible property as attends the person. Bearing in mind the aforesaid meaning assigned to the expression in various dictionaries and cases, the silver bars or bullion can by not stretch of imagination be deemed to be 'effects' meant for personal use, H.H. Maharaja Rana Hemant Singhji v. C.I.T., AIR 1976 SC 662: (1976) 1 SCC 996: (1976) 3 SCR 423. [Income Tax Act, 1961, s. 2(4A)]

Personal effects, interpreted to include generally such tangible property as is worn or carried about the person, Encyclopaedic Law Dictionary, 3rd Edn., p. 832.