Judgment

HEGDE, J.:- This is an appeal by certificate. It is directed against the decision of the Andhra Pradesh High Court in a reference under Section 64 (l) of the Estate Duty Act, 1953, (to be hereinafter referred to as the Act ). The question of law referred to the High Court was:

"Whether the value of 25 acres of wet land is exempt from levy of estate duty under Section 24 of Estate Duty Act, 1953?"

2. The material facts of the ease, as can be gathered from the case stated, are these:-

3. One Venkataramayya died in April, 1940 leaving behind him his widow and two sons, who constituted a Hindu undivided family. One of his Sons, namely, Chandrasekhera Rao died in the year 1941, leaving behind him six minor sons and a widow. Subsequently, a partition was effected between the members of the family on 16-6-1943 by a registered partition deed. Under that deed Kotamma, the widow of Venkataramayya, who had a right to inherit her husband s share in the non-agricultural properties as well as the right to be maintained from out of the family income, gave up her right both in the non-agricultural properties, except the right to reside in a portion of the family house as well as her right to