Judgment

HEGDE, J.:- This appeal by certificate arises from the decision of the High Court of Gujarat in a Reference under Sec. 64 (1) of the Estate Duty Act (to be hereinafter referred to as the Act). Therein the Tribunal referred, partly at the instance of the Department and partly at the instance of the accountable person three questions of law said to arise from its order, for the decision of the High Court. The accountable person at whose instance the last question was referred informed the High Court that he does not desire to have any answer to that question; consequently the High Court did not answer that question. The High Court answered the first question in favour of the accountable person. In view of that answer, it thought it unnecessary to answer the second question. The only question calling for decision is question No. 1, which reads:

"Whether on the facts and in the circumstances of the case, the whole of the Trust estate was to be included in the assessment or only a portion thereof and if so what portion?"

2. Herein we are concerned with the estate of Bai Safiabai (the widow of Eusufalli Badri) who died on 6-10-1955. The High Court opined that only 1/3rd of the trus