JUDGMENT

Kirpal, J.-The respondent was the owner of immovable property and by declaration dated 10th October, 1966 he sought to give a gift of certain out-houses attached to a building to his wife.

2. The declaration which was made was not registered. The Gift Tax Officer rejected the respondent s claim that a valid gift had been made as, according to him, there had not been any compliance with the provisions of Section 123 of the Transfer of Property Act. The Assistant Commissioner and the Tribunal took the same view and thereafter following question of law was referred to the High Court by the Tribunal :

"Whether on the facts and circumstances of the case, the Tribunal was justified in law in holding that no valid gift of out-houses of the building named as "Deep Shikha" was made by the assessee to his wife in terms of the Gift-tax Act, 1958?"

3. By the impugned judgment the High Court answered the question of law in favour of the respondent. It came to the conclusion that the definition of the word gift under the Gift Tax Act was wider than the definition of gift in the Transfer of Property Act and many acts and transactions which may not amount to gift under the Transfer for P