Important question of law under the Estate Duty Act warranted a reference to the High Court.

Under the Estate Duty Act's reference provisions, the High Court treated the petitioner's framed issue as an important question of law requiring its determination and directed the Tribunal to draw up a statement of case and refer the question. The petition was therefore accepted for reference, with the legal significance of the proposed question forming the basis for the direction.

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Issues: Whether the petition seeking a reference under the Estate Duty Act was maintainable and whether the proposed question of law required reference to the High Court.

Analysis: The petition related to a request under the reference provisions of the Estate Duty Act. The Court found that the question framed by the petitioner was an important question of law and that it required determination by the High Court. On that basis, the Court accepted the petition and directed the Tribunal to draw up a statement of case and refer the question.

Conclusion: The petition was accepted and a reference on the stated question of law was directed.

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