COMMISSIONER OF GIFT TAX Vs. SHANBHAG

JUDGEMENT

(1.) AS the questions that arise for determination in these cases are common, we propose to dispose of them by a common order. In each of these references made under s. 26(1) of the GT Act, 1958 ("the Act"), the Tribunal, Bangalore Bench, Bangalore (" the Tribunal"), at the instance of the Revenue, has referred the following questions of law for the opinion of this Court :

(2.) IN order to appreciate the questions referred to us, it is necessary to notice the facts as found by the Tribunal.

(3.) ON this very finding recorded by the Tribunal, it follows that the three members in Hindu law would constitute minor HUFs. When once it is held that the assessees constitute minor HUFs, it follows that on the ratio of the ruling of this Court in Sampangiram's case (supra), the gifts made by them to their respective wives would not fall within the purview of s. 5(1)(viii) of the Act.