T.U.MEHTA,J. - (1.)THIS reference raises the question regarding exemption from estate duty under section 29 of the Estate Duty Act, 1953, which contemplates exemption from duty in cases where the estate duty has been paid on settled property on the death of one of the parties to a marriage.
(2.)FOLLOWING are the relevant brief facts of this reference. The respondent is the accountable person and he is related to the deceased, Shri Kamlashanker Gopalshanker Bhachech, as one of his grandsons. Deceased, Kamlashanker, died on 25th October, 1964. He had a wife named Mahendraba Kamlashanker Bhachech. The deceased and his wife each possessed certain properties which were of their individual ownership. They were also jointly possessed of certain properties one of which is a bungalow known as 'Dilhar Dwar' situated in Ellisbridge are of Ahmedabad. The dispute in this reference is with regard to estate duty leviable on 1/2 share of the wife of the deceased, Kamlashanker Bhachech, in this bungalow and the land appertenant thereto.
It is found that on 24th December, 1950, the deceased, Kamlashanker, and his wife, Mahendraba, made a joint will in respect of the above referred bungalow. The bungalow is situated on plot No. 825 and appertenant to its main structure, there are two blocks bearing Nos. 48/2 to 48/6. Over and above these two blocks, there is a garage, a bath room and two latrines as well as some open compound land appertenant to this structure. By the joint will executed by the deceased, Kamlashanker, and his wife, Mahendraba all these properties were disposed of. The relevant portion of the will which contains the terms of this disposal is as under :

'During our lifetime we shall continue to be the joint owners of the land, bungalow and blocks with their common bath room and two privies including the garage bearing No. 48/1 and shall be jointly entitled to the rents and income of the said land and blocks and the user and rent of the bungalow. After the death of one of us, the survivor shall become the owner of the said land, bungalow and blocks including garage No. 48/1 and the bath room and privies. The provisions hereinafter contained shall become effective after the death of the survivor of us. After the death of the survivor of us, we hereby devise and bequeath the said furnished bungalow including all things, articles, furniture, utensils, fixtures, etc. together with the portion of land and compound walls delineated on the plan hereto annexed and coloured red and marked 'B' to our grandson, Dilharshanker Chintvanshanker Bhachech. We hereby devise and bequeath our blocks Nos. 48/2 to 48/6 including garage bearing No. 48/1 with the said bath room and privies together with the portion of the land and compound walls delineated on the plan hereto annexed and coloured blue and marked 'C' to our grandson, Snehitshanker Chintvanshanker Bhachech. We hereby devise and bequeath the portion of the open land and compound walls delineated on the plan hereto annexed and coloured green and marked 'A' to our grandson, Hasitshanker Drupadshanker Bhachech.'

(3.)FOR the present, the rest of the provisions of the will are not necessary to be stated.
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