P.B.Mukharji, J. - (1.) This is a problem in Estate Duty, under the Estates Duty Act. The reference is made under Section 64 (1) of the Estate Duty Act by the Central Board of Direct Taxes and raises the following question to be answered by the Court:-- "Whether on the facts and in the circumstances of the case, the value of the house property No. 33 Apcar Garden, was correctly included in the principal value of the estate of the deceased, as property passing or deemed to pass on his death?"
(2.) The property is a house property No. 33 Apcar Garden, Asansol. The title deed of this property, a copy of which has been produced by the Revenue Authorities and which is directed to be kept as part of the records of this proceeding, is an Indenture of Conveyance dated the 21st February, 1947. At the outset it must be said, this is not at all or by any means or by the remotest suggestion a Deed of Gift by the husband to the wife. This is a document of sale where the vendor Henry Earnest Cecil Grant of Asansol was selling this property to Begum Shamsun Nehar Mansur, This Deed of sale recites the consideration to be Rs. 20,000/-. It also states clearly that the whole of this money or consideration of Rs. 20,000/- was paid "with her own money and for her own benefit and enjoyment" The husband Abul Mansur had nothing to do with this document, either its purchase or its execution or as an attesting witness or even as any confirming or other party to this deed.
(3.) The whole question or controversy in this case is, did this property form part of the estate of the deceased Abul Mansur, the husband of the wife. Abul Mansur, the husband died on the 11th April, 1959, that is a period of twelve years after this conveyance.;