K. VEERASWAMY J.

VEERASWAMI and RAMAPRASADA RAO JJ. (14-8-1969) K. R. Ramamani and S. V. Subramaniam, for Subbaraya Aiyar, Sethuratnan and Padmanabhan, for the appellant

V. Balasubrahmanyan J. Jayaraman for the respondent

VEERASWAMI J.--This reference involves a point of great importance and raises the scope of section 7(1) of the Estate Duty Act. Mammad Koyi v. Assistant Controller of Estate Duty has taken a particular view on that matter, which was actually a case of a Mohammedan tarwad. AttorneyGeneral of Ceylon v. Arunachalam Chettiar, though available at the time, does not appear to have been cited in that case. That was a judgment of the Privy Council. Since then, Gartside v. Inland Revenue Commissioners has come on a similar point which has been decided by the House of Lords. We consider that, in the circumstances, the reference should be disposed of by a fuller Bench of three judges. The papers will be placed before the learned Chief Justice for the purpose

[The case was heard by a Full Bench composed Of VEERASWAMI C.J

NATESAN and SOMASUNDARAM JJ.]

JUDGMENT

The judgment of the court was delivered by

VEERASWAMI C.J.

--This is a reference under section 64(1) of the Estate