R. S. PATHAK, J. :- This is a reference made by the Appellate Tribunal under Section 64(1) of the Estate Duty Act, 1953. The question referred is:-

"Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the deceased had no interest in the 2/3rd of the Hindu undivided family properties? If not, whether her interest was 1/6th of the total Hindu undivided family assets?"

2. There was a Hindu undivided family consisting of D.P. Halwasiya, his two wives Tribeni Devi and Anari Devi, a son and three daughters. D.P. Halwasiya died on December 22, 1957. Thereafter, Tribeni Devi died on December 5, 1958. This reference is concerned with the estate duly payable on the death of Tribeni Devi.

3. The Assistant Controller of Estate Duty determined the extent of the interest held by Tribeni Devi in the Hindu undivided family property. He observed that on the death of her husband she was entitled to a one-sixth share had there been a partition, and that she was also entitled under Section 6 of the Hindu Succession Act, 1956 to share equally with the other members in her husband's interest in the Hindu undivided family property assuming a notional par