Judgment

SHELAT, J.:- This appeal by certificate, is directed against the judgment of the High Court of Mysore dated February 3, 1967 whereby it answered in the negative the question referred to it under S.64 (1) of the Estate duty Act, XXXIV of 1953.

The question was:

"Whether on the facts and in the circumstances of the case, the entire property held by the deceased valued at Rs.12,23,794/- was chargeable to estate duty?"

The said property comprised shares and securities of the value of Rupees 25,778/-, and immovable properties at Bangalore and Madras respectively valued at Rs.5,42,500/- and Rupees 6,10,100/-.

2. The assessment in question pertained to the estate of Hajee Mahomed Hussain Sait, the father of the two respondents, who died at Bangalore on March 22, 1955 leaving the said properties. The said Hajee Mahomed Hussain and the respondents belonged to Cutchi Memon sect amongst the Muslims. The respondents claimed that Cutchi Memons at one time were Hindus residing in Sind, that some four or five hundred years ago they were converted to Islam like the members of another such sect, the Khojas, that they migrated thence to Cutch and from there spread themselves to Bombay, Madras an