Singh, J.

1. This judgment will govern the disposal of Miscellaneous Civil Case No. 181 of 1965 and Miscellaneous Civil Case No. 468 of 1971. These are two references under Section 64 of the Estate Duty Act, 1953, relating to the assessment of estate duty on the estate of one Smt. Ayodhyabai Muchhal who died on September 10, 1957.

2. The deceased was a partner in the firm of M/s. Laxmichand Muchhal holding one-fifth share in the firm. In the books of the firm a sum of Rs. 36,501 was debited in the account, of the deceased and credited in the account of a trust known as "Muchhal Trust" on November 2, 1952. The accountable person claimed that this amount represented a gift for public charitable purposes and as it was made beyond six months prior to the date of death, it could not be included in the estate of the deceased under Section 9 of the Act. The Assistant Controller held that the gift was not complete and he accordingly added the amount in computing the value of the deceased's interest in the firm. In appeal the Central Board of Direct Taxes took the view that even if there was a complete gift, the amount should be deemed to pass on the death of the deceased under Sectio