Hardayal Hardy, J.

( 1 ) THIS case raises an interesting but difficult point under the Estate Duty Act, 1953 (hereinafter called the Act ). The facts are not many and are also not in dispute.

( 2 ) THE deceased A. T. Sahani who was an employee of the Indian Airlines Corporation died on 11th September, 1963 in an air crash while on duty. Under Rule 159 of the Indian Airlines Corporation (Flying Crew) Services Rules, a member of the flying crew was entitled to certain compensation at specified rates in the event of his death or an injury caused by an accident during or as a result of air journey performed as such in the Corporation s service. The rule as it stood at the material time reads as under :-

"the Corporation shall pay compensation in the undermentioned circumstances and at the rates indicated below. Such compensation is payable only when the death or an injury is caused by an accident during or as a result of air journey performed as a member of the flying crew in the Corporation s service.

THE compensation payable under the said rule was in addition to the compensation which the Corporation had agreed to pay under an agreement described as Pilot agreement entered into with

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