JAGADISAN J.

The question raised is whether the Gift-tax Act, 1958 (18 of 1958), enacted by Parliament is within its legislative competence in so far as the Act purports to levy a tax on gifts of agricultural lands The petitioner executed a settlement deed on 8th April, 1957, in favour of his niece, Manonmani Ammal, and thereby gifted an extent of 20 acres 28 cents of agricultural lands. He also made a gift under an instrument dated 7th April, 1957, of an extent of 114 acres 38 cents of agricultural lands in favour of his two sisters, Gajalakshmi and Savithri. The Gift-tax Officer, Cuddalore, called upon the petitioner by notice dated 4th December, 1958, to furnish a return in the prescribed form of all gifts made by him for the year ending 31st March, 1958. The officer exercised his jurisdiction under the provisions of the Gift-tax Act, 1958. The petitioner submitted a return and disclosed the two settlement deeds referred to above. By order dated 7th April, 1960, the officer assessed the petitioner to gift-tax of Rs. 8, 520 valuing the agricultural lands at Rs. 1, 54, 000. On such assessment the petitioner was called upon to pay the tax on or before 15th May, 1960. In