Refer to 19 (1) (c) If the gun cabinet is not secured to the premises then it is not secured against theft. Common sense should prevail though as obviously a gun cabinet that weighs so much that it's almost impossible to move without a forklift or is in such a tight space that it's impossible to move because of some post structural modification after it was installed etc.
As suggested, talk to the AO in your current area and the district where you intend to study.
Bookmarks