( 1 ) THIS is a reference under Section 64 (1) of the Estate Duty Act and has been made in circumstances hereinafter stated

( 2 ) ONE Rajendra Nath Das died on July 4, 1955, Long before his death, he executed a Bengali deed of Arpannama, on December 12, 1938 whereby he dedicated 13 items of property to his family deity known as Sree Laxmi Narayan Jiu. Two of the dedicated properties are described in the body of the deed as hereunder :- (1) "district and Sub-Registration office Midnapore. Midnapore Municipality, Mouza Bibiganj Mohalla Sahabharangbzar, Khatian No. 512, western portion of plot No. 1876 comprising Bastu land Kt. 1-2-3 (11/8th Kt. more or less i. e. 810 sft. approximately) for which revenue of Rs. 1/4 is payable to superior landlord Sri Bhupati Charan Das and in the same Mohalla. Khatian No. 959, western portion of Plot No 1890 comprising Bastu land of 5 chhatak 15 Padika (1/3rd Kt. or 240 sft approximately) for which revenue of -/3/6/ per annum is payable to superior landlord Sri Chandra Kanta Mondal: On these two holdings aggregating to 1 Kt 7 ch. of Bastu land with three storied pucca structure thereor with verandah, well, privy and compound wall which