RAMANUJAM J.

The following question has been referred to this court at the instance of the accountable person for its opinion under s. 64(1) of the E.D. Act, 1953, hereinafter referred to as the Act.

"Whether, on the facts and circumstances of the case, the deceased was not under an obligation to maintain his mother after he became sanyasi and, consequently, the settlement deed executed by him in favour of his mother on January 21, 1970, was not supported by consideration in money or money's worth and hence operated as a gift ?" *

The circumstances under which the above reference came to be made may briefly be stated.

His Holiness Sri-la-Sri Subramania Desika Gnanasambanda Paramacharya Swamigal (hereinafter referred to as "the deceased"), who was the head of Dharmapuram Adhinam, one of the famous mutts in South India, which has been established for the propagation of Saiva Sidhantha philosophy and the literature relating thereto, was a non-dwija (Sudra) before he became a sanyasi. While he was the head of the said adhinam, he executed on January 21, 1970, a deed of settlement in favour of his mother registered as document No. 631 of 1970, by and under which he settled upon