( 1 ) IS Sections 6 of the Gift Tax Act, 1958 herein-after referred to as the Act) dealing with determination of the value of taxable gifts and that part of Section 29 of the Act, which authorises recovery of Gift from the donee, where, in the opinion of the Gift Tax Officer, the tax cannot be recovered from the donor, ultra vires the Constitution? That is the main question which calls for determination in this Rule.

( 2 ) "gift" is defined in Section 2 (xii) of the Act in the following language : --"gift means the transfer by one person to another of any existing movable or immovable property made voluntarily and without consideration in money or moneys worth, and includes the transfer of any property deemed to be a gift under Section 4. "section 4 of the Act includes certain transfers within the definition of "gift" under the Act and reads as follows : Section 4. For the purposes of this Act,-- (a) "where property is transferred otherwise that for adequate consideration, the amount by which the market value of the property at the date of the transfer exceeds the value of the consideration shall be deemed to be a gift made by the transferor; (b) Where property