Gift deed required for merits review where deemed passing and exemption issues depended on its terms.

The reference turned on the true construction of a gift deed for deciding whether provisions on deemed passing of property and exemption applied. Because the gift deed was not part of the statement of the case or the paper book, the High Court could not give a precise merits answer. The deed was essential to examine the clauses on reservation of benefit and the claimed exemption, so the questions referred were left unanswered and the matter was sent back to the Tribunal to forward a proper statement of the case with a true copy of the deed.

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Issues: Whether the reference could be answered on the merits in the absence of the gift deed said to be the basis of the Tribunal's conclusion.

Analysis: The questions referred turned on the true construction and impact of the gift deed, especially for determining the applicability of the provisions relating to deemed passing of property and exemption. As the gift deed was neither part of the statement of the case nor available in the paper book, a satisfactory and precise answer could not be given. The deed itself was essential for examining the clauses governing the reservation of benefit and the alleged exemption.

Conclusion: The questions referred were not answered, and the matter was sent back to the Tribunal to forward an appropriate statement of the case along with a true copy of the gift deed.

Final Conclusion: No decision on the substantive tax issues was rendered because the record was incomplete, and further materials were directed to be placed before the Tribunal.

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