(1)Property taken under the disposition made by the deceased purporting to operate as an immediate gift inter vivas whether by way of transfer, delivery, declaration of trust, settlement upon persons in succession, or otherwise, which shall not have been bona fide made two years or more before the death of the deceased shall be deemed to pass on the death:Provided that in the case of gifts made for public charitable purposes the period shall be six months.(2)The provisions of sub-section (1) shall not apply to gifts made in consideration of marriage or which are proved to the satisfaction of the Controller to have been part of the normal expenditure of the deceased, but not exceeding rupees five thousand in the aggregate.
