P.C.PANDIT and PRITAM SINGH PATTAR JJ.

1. The Income-tax Appellate Tribunal has referred the following question of law to this court for opinion under section 64(1) of the Estate Duty Act, 1953, hereinafter called the Act.

"Whether, on the facts and in the circumstances of the case, the assessment was to be made under section 7 read with section 39 of the Estate Duty Act, in view of the passage of the Hindu Succession Act 1956 ?"

2. The facts as found by the Tribunal have been summarised in para. 3 of the statement of the case as under :

"One Shri Udham Singh of village Reru, Distt. Jullundur, was a Jat. He died on June 18, 1960. The deceased was a descendant of one of the three Jats who about 200 years ago founded the village Reru. It is situated at a distance of about three miles from the city of Jullundur. Ever since the three sections of Jats have been living in the village and holding a position of supremacy. Their gotras are Virk, Basras and Dhindses. The deceased belonged to the first one. There are three lambardars in the village, two of the Jat family and one of Dharmias (Harijan). The head of the family in the family of the deceased has been one of the two Jat lam