HIDAYATULLAH, C.J.I.

(1) THESE six appeals by certificate under Article 132(1) of the Constitution are filed against the decision of the High court of Mysore, declaring that Parliament had no power to legislate with respect to taxes on gift of lands and buildings. The High court passed a detailed judgment on two of the petitions by which the competence of Parliament was challenged and followed its own decision in the other four cases. It is not necessary to give the facts of the six petitions in the High court. As illustrative of the facts involved we may mention W. P. No. 1077 of 1959. In that case a certain D. H. Nazareth, owner of a coffee plantation, made a gift by registered deed, 22/01/1958, of a coffee plantation and other properties in favour of his four sons. The market-value of the property was Rs. 3,74,080.00 and the coffee plantation accounted for Rs. 3,24,700.00. Gift tax of Rs. 35,612.00 was demanded. If the coffee plantation was left out of consideration the tax was liable tb be reduced by Rs. 34,036.00. The authority to charge gift tax on the gift of the coffee plantation was challenged and the right of Parliament to impose a gift tax on lands and buildings q