JUDGMENT

AMARENDRA NATH SEN, J.:— These two appeals by certificate granted by the Patna High Court are against the common Judgment and order of the High Court passed on 12-8-1969. The common judgment was passed by the High Court in a reference under S. 64 (1) of the Estate Duty Act (being tax Case No. 73 of 1966) and also in the writ petition filed by the assessee in the High Court (bearing No. C.W.J.C. No. 104 of 1967). The question which was referred to the High Court in the reference under S. 64 (1) of the Estate Duty Act, hereinafter referred to as the Act, is as follows :-

"Whether, on the facts and in the circumstances of the case, the properties comprised in the estate known as Madra Math properties have rightly been assessed to Estate Duty under the provisions of the Estate Duty Act, 1953."

In the writ petition, the validity of imposition of penalty was challenged.

2. The principal question which falls for consideration in these two appeals is whether on the death of Mahant Surinder Nath Puri, any estate duty could be levied on the properties comprised in the estate known as Madra Math properties.

3. On the determination of this question, naturally hangs the fate of the writ pe