Ramachandran Nair, J.

The question raised in the Gift Tax Appeal filed by the assessee is whether the Tribunal was justified in holding that the value of one Maruti car and 151 sovereigns of gold given by him to his daughter at the time of marriage reduced by the exemption of Rs.30,000/- available under Section 5(1)(7) constitute a gift assessable under the Gift Tax Act, 1958 (hereinafter called "the Act"). We have heard Sri.P.Balakrishnan, counsel appearing for the appellant.

2. Counsel relied on decision of this court in COMMISSIONER OF GIFT-TAX VS. V.SUNDARAM ACHARI reported in (2004) 266 ITR 681 and contended that like a Hindu father, a Muslim father also has a moral obligation to get his daughter well married and so much so, following the judgment abovereferred the above gifts given at the time of marriage do not constitute chargeable gift under Section 2(xii) of the Act. He has further pointed out that the distinction drawn by the Madras High court in COMMISSIONER OF GIFT-TAX VS. K.B.AVURUMANKUTTY reported in (2003) 264 ITR 177 between Hindu father and Muslim father is non-existent atleast in Kerala and so much so, the Tribunal was not justified in following the de