MOHAMMAD MUSTAFA Vs. COMMISSIONER OF GIFT TAX

JUDGEMENT

(1.) THE Appellate Tribunal has referred the following two questions for the opinion of this court:

(2.) IF the answer to the above question is in the negative whether, on the facts and in the circumstances of the case, it was rightly held that there was a delivery of possession of the subject-matter of the gift under the Mohamedan law in the present case and the gift-tax was rightly attracted ?"

(3.) IT seems to us that the essential question attempted to be brought out in framing the above two questions is whether the transactions amounted to gifts taxable under the Gift-tax Act. Accordingly, we, reframe the two questions as a single question in the following terms ;