Parvati Ammal, as also two decisions of the Gujarat High Court in a Shantaben section Kapadia vs Controller of Estate Duty, Gujarat, and in Controller of Estate Duty, Gujarat vs Chandravadan Amratlal Bhatt, On the other hand counsel for the assessee supported the view of the High Court by placing reliance on the decision in Munro 's case (supra) which had been followed by this Court in C.R. Ramachandra Gounder 's, N.R. Ramarathanam 's case Controller of Estate Duty vs R.V. Vishwanathan & Ors., and Controller of Estate duty vs Kamlavati, Having regard to the rival contentions urged before us it is clear that the answer to the question raised in this appeal depends upon a proper analysis of s.10 of the Act and whether the instant case falls within the doctrine enunciated in Munro 's case (supra) or within the ratio of Chicks ' case (supra)? Relevant portion of s.10 of the Act runs thus "Property taken under any gift, whenever made, shall be deemed to pass on the donor 's death to the extent that bona fide possession and enjoyment of it was not immediately assumed by the donee and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise. ." The object under lying a provision like s.10 of the Act was explained by Issacs J. in the case of John Lang vs Thomas Prout Webb, ; decided by the High Court of Australia in the following words : 357 "The owner of property desiring to make a gift of it to another may do so in any manner known to the law.