1. In these Writ Petitions, the validity of the Gift - Tax Act (Central Act No.18 of 1958) to be referred to as the "Act" hereinafter, in so far as it purports to reach gifts of "lands and buildings" is challenged. The gifts with which we are concerned in these petitions are gifts of agricultural lands.

2. In Writ Petition No.1077/59, though the gift deed in question (dated 21/01/1958) includes properties other than agricultural lands, the tax levied in respect of non - agricultural lands is not challenged. The total tax levied on the petitioner by the Second Gift - Tax Officer, Mangalore, as per his proceedings No.83 - / 58-59 dated 25/11/1959 is Rs.35,612/- Out of this sum a sum of Rs.34,036/18 was levied as gift - tax in respect of a gift of a coffee plantation. It is this levy which is the subject - matter of challenge in that petition.

3. In Writ Petition No.19/1960, the settlement deed dated 14/05/1957 the one with which we are concerned, includes only agricultural lands: partly paddy fields and partly areca gardens. A tax of Rs.880/- was levied on the petitioner therein by the Gift - Tax Officer, Udipi, South Kanara as per Assessment Proceedings No. G.T.21/58-59 on his file