Belong - Definition - Law Dictionary Home Dictionary Definition belong

Definition :

Belong, the expression 'belong' has been defined as follows in the Oxford English Dictionary, 'To be the property or rightful possession of'.

Mere possession, or joint possession, unaccompanied by the right to, or ownership of property would therefore not bring the property within the definition of 'net wealth' for it would not then be an aset 'belonging' to the assessee, C.W.T. v. Bishwanath Chatterjee, (1976) 3 SCC 385: AIR 1976 SC 1492 (1494). [Wealth-tax Act, 1957 s. 3 and 2(m)]

The word 'belong', necessarily does not reflect title to the property in the sense of ownership. It only denotes connection with property and is a term connecting a person with his possession, Surinder Kaur v. Madan Gopal Singh, AIR 1980 P&H 334.