P. B. MUKHARJI, J.

( 1 ) THIS is a problem in Estate Duty, under the Estates Duty Act. The reference is made under Section 64 (1) of the Estate Duty Act by the Central Board of Direct Taxes and raises the following question to be answered by the Court:--"whether on the facts and in the circumstances of the case, the value of the house property No. 33 Apcar Garden, was correctly included in the principal value of the estate of the deceased, as property passing or deemed to pass on his death?"

( 2 ) THE property is a house property No. 33 Apcar Garden, Asansol. The title deed of this property, a copy of which has been produced by the Revenue Authorities and which is directed to be kept as part of the records of this proceeding, is an Indenture of Conveyance dated the 21st February, 1947. At the outset it must be said, this is not at all or by any means or by the remotest suggestion a Deed of Gift by the husband to the wife. This is a document of sale where the vendor Henry Earnest Cecil Grant of Asansol was selling this property to Begum Shamsun Nehar Mansur, This Deed of sale recites the consideration to be Rs. 20,000/ -. It also states clearly that the whole of this money or consi

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