JUDGMENT:— This civil appeal is from the order of the High Court answering in the affirmative and against the accountable person the following question of law:

"Whether on the facts and in the circumstances of the case and on a proper consideration of the settlement deed dated 15-5-50, the value o the property by name "Albany" is includible in the estate of the deceased."

2. In the deed of settlement dated 15-5-50 it is clear that the settlement was absolute subject to the obligation of payment of the income during the lifetime of the settlor and after his death to his second wife.

3. Section 164 of Mullas Principles of Mohamedan Law, 18th Edition at page 174 deals with Gift with a condition and states that when a gift is made subject to a condition which derogates from the completeness of the grant, the condition is void, and the gift will take effect as if no conditions were attached to it.

4. Thus, Mohamedan Law makes a distinction between the corpus of a gift (Ayn) and the usufruct (Manafi). A reservation of rights in manafi so long as the ayn is transferred does not render the gift bad.

5. S. 165 at page 177 deals with condition in the nature of a trust and states:

"Where property