K.S. Puttaswamy, J.—In this reference made under section 64 of the Estate Duty Act, 1953 (Central Act No. 34 of 1953) ("the Act"), the Income Tax Appellate Tribunal, Bangalore Bench, Bangalore ("the Tribunal"), at instance of the accountable person ("the assessee") has stated a case and referred the following question of law for the opinion of this court :

"Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that neither the unmarried daughter nor the wife of the deceased had any interest in the property of the deceased while he was alive ?"

2. In order to appreciate the question referred to us, it is necessary in the first instance to notice the facts that are not in dispute.

3. One I. M. Manjunatha Gowda, son of I. S. Mallegowda of Agalkhan Estate, Chikkmagalur District, was a member of a joint Hindu Family (HUF) consisting of himself, his father and several other members. The Hindu undivided family owned extensive immovable properties. On May 4, 1955, there was a partition among the members of the said Hindu undivided family in which Manjunatha Gowda, who was then a minor, was allotted his share of movable and immovable propert