1. This reference has arisen under the Estate Duty Act, 1953 (Act No. 34 of 1953) (hereinafter to be refered to as "the Act"). The Income-tax Appellate Tribunal, Delhi Bench C, has referred the following question of law for opinion:

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in excluding the value of the property in question from the assessment holding that the deceased was not competent to dispose of the same and that it did not pass on her death ?"

2. So fat as the facts are concerned there is no dispute, though the learned counsel for the accountable person sought to contend that there was some controversy as to facts. The dispute relates to the estate of Savitri Devi. She died on the 17th of November, 1963. On the date of her death, there were two properties which stood in her name. These properties were evaluated at Rs. 1,63,200 by the Assistant Controller of Estate Duty.

3. The accountable person is the husband of the deceased, Shri M. L. Manchanda. The property is situate at Faridabad. Initially, it consisted of two plots, Nos. 5-C/1 and 5-C/2, measuring 800 square yards. These plots were allotted to the husband subject