M. H. Beg, J. - (1.) Civil Appeals Nos. 2000-2001 of 1969 from the judgement and order of the Kerala High Court are by grant of special leave by this Court filed on the ground that these appeals raise a question of wide general importance. This question was thus framed, in a reference made by the Madras Bench of the Income-Tax Appellate Tribunal under Section 64 (1) of the Estate Duty Act, 1953:"Whether on the facts and in the circumstances of the case the Appellate Tribunal was correct in law in having included the value of the forest lands in the total value of the Estate for the purpose of Estate Duty
(2.) The assessee had claimed that large tracts of forest land, covered with wild and natural forest growths, situated in the erstwhile Malabar District, were "agricultural" lands not liable to estate duty under the Estate Duty Act of 1953 (hereinafter referred to as the Act). According to the Revenue, duty had become leviable on the death of the former owner, Smt. Jayalakshmi Devi who died on 6-3-1954, and Shri Madhava Rajah of Kollengode, who died on 9th May, 1955 each owning 1/13th share in the Tarwad properties on the dates of their deaths.
(3.) No question as to the effect of any amendment of the law upon liability of agricultural land to Estate duty was referred by the Tribunal to the High Court. Nevertheless, it seems to have been considered by reason of the general nature of the question referred involving a determination of the correctness of the inclusion of the value of "forest land in the total value of the estate." We may observe here that the question framed seems to rest on the assumption that the land under consideration was "forest land". However, the general nature of the question framed and the questions argued and decided by the Appellate Tribunal as well as the High Court indicated that the real context was about the very nature of the land involved in order to determine whether it was liable to estate duty.;