Personal Use - Definition - Law Dictionary Home Dictionary Definition personal-use

Definition :

Personal use, means a close scrutiny of the context in which the expression occurs shows that only those effects can legitimately be said to be personal which pertain to the assessee's person; in other words, an intimate connection between the effects and the person of the assessee must be shown to exist to render the 'personal effects'. The enumera-tion of articles like wearing apparel, jewellery and furniture, mentioned by way of illustrations in the above definition of 'personal effects', also shows that the legislature intended only those articles to be included in the definition which were intimately and commonly used the assessee, Random House Dictionary of the English Language Unabridged Edn., p. 1075.

Means article associated with person as property having more or less intimate relation to person of possessor, Black's Law Dictionary, 4th Edn., p. 1301.