( 1 ) AT the instance of the Controller of Estate Duty, the Income Tax Appellate Tribunal, Ahmedabad Bench A the statement of the case has been submitted and following question of law have been referred to this court for its opinion in connection with the estate duty proceedings arising on account of death of Manhargauri Rasiklal Shah who expired on 6. 10. 76. "1. Whether on the facts and in the circumstances of the case, and in law the Tribunal was right in holding that as there was a clause in the partnership deed of the firm M/s. Hiralal Bhikhabhai and Co. , stating that partners would not be having any share in the goodwill of the firm, on the death of deceased the goodwill was not liable to be included in the principal value of estate? 2. Whether on the facts and in the circumstances of the case, and in law the Tribunal was right in holding that since the deceased had retired from the firm (though within two years) the goodwill would not be chargeable u/s. 9 of the Estate Duty Act, 1953?"

( 2 ) THE deceased was a partner in the firm of Hiralal Bhikhabhai and Co. Under clause 16 of the deed of partnership dated 18. 9. 76, the good will of the business were to belong