Gift-tax exemption depended on the gift deed, so the record had to be supplemented before the appeal could be heard.

Exemption under the Gift-tax Act could not be assessed without the gift deed, because the deed was material to determine the nature and effect of the transfer. The claimant bore the burden of proving facts that brought the transaction within the exemption. As the statement of case was incomplete and the deed had not been annexed, the record required supplementation before the appeal could be considered on merits. The Tribunal was directed to submit a supplementary statement of case with the deed of gift, and the appeal was to be heard only after the supplemented record was received.

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Issues: Whether the exemption claim under section 5(1)(xiv) of the Gift-tax Act could be determined without examining the gift deed, and whether the record required supplementation before the appeal could be heard.

Analysis: The exemption was claimed in respect of gifted properties, so the deed of gift was material to determine the nature and effect of the transaction. The burden of establishing facts bringing the case within the exemption lay on the respondent. The existing statement of the case was incomplete because the deed of gift had not been annexed, and the appeal could not be finally decided on that record.

Conclusion: The matter was not decided on the exemption claim itself; the Tribunal was directed to submit a supplementary statement of case with the deed of gift, and the appeal was to be heard after receipt of the supplemented record.

Ratio Decidendi: Where exemption from gift-tax depends on the contents of the gift deed, the deed forms part of the material record necessary for adjudication, and the burden lies on the claimant to establish entitlement to the exemption.

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