1. The Income-tax Appellate Tribunal has under Section 64(1) of the Estate Duty Act, 1953, referred the following four questions of law for our opinion :

"(1) Whether, on the facts and in the circumstances of the case, the Assistant Controller of Estate Duty had Information in his possession in consequence of which he could have reason to believe that any property chargeable to estate duty had escaped assessment ?

(2) Whether Smt. Chander Mohni, daughter of the deceased, date Shri Goverdhan Dass, is an accountable person in respect of the property passing on the death of late Shri Goverdhan Dass ?

3. If question No. 2 be decided in the affirmative, whether the notice issued under Section 59 of the Estate Duty Act is bad in law ?

4. Whether, unequal partition of the joint Hindu family properties amongst the deceased and his sons have given rise to any disposition made by the deceased in favour of his relatives within the meaning of Section 27 of the Estate Duty Act ? "

2. The case relates to the estate of Goverdhan Dass, a leading advocate of Ferozepore City. He died on August 7, 1959. He was survived by two sons, Kul Bhushan, advocate, and his younger brother, Brij Bhushan.