Reference under the Gift-tax Act must arise from the Tribunal's order, not from an unraised question.

A valid reference under section 26(1) of the Gift-tax Act requires the question to have arisen out of the Tribunal's order, meaning it must have been raised before or decided by the Tribunal. The Tribunal had not been asked whether it could alter the valuers' figure, and it had not dealt with that issue in its order. On that basis, the referred question was outside the scope of the Tribunal's decision and could not support a reference.

---

---

Issues: Whether the question referred by the Tribunal arose out of its order so as to sustain a valid reference under section 26(1) of the Gift-tax Act, 1958.

Analysis: The Tribunal had not been asked to decide whether it possessed power to alter the valuers' figure, nor had it dealt with that question in its order. The issue referred was therefore one neither raised before nor considered by the Tribunal. The words used in section 26(1) of the Gift-tax Act were construed in the same manner as the corresponding words in the income-tax reference provision, so that only a question raised before or decided by the Tribunal can be said to arise out of its order.

Conclusion: The reference was incompetent because the referred question did not arise out of the Tribunal's order.

---