Judgment

KAPUR, J. : These appeals are brought by special leave against the judgment and order of the High Court of Madras in an Income-tax reference under S. 66(1) of the Indian Income-tax Act, hereinafter termed the Act . The question referred was :-

"Whether the income-tax assessment of the business of Spade Clover Beedies belonging to the estate of the deceased and carried on during the previous years 1943 to 1946 as an association of persons for the assessment years 1944-45 to 1947-48 is valid ?" And this question was decided in the affirmative and therefore against the appellants.

2. The facts leading to the appeals are that one Khan Sahib Mahomed Oomer Sahib, who was carrying on the business of manufacture and sale of Spade Clover brand Beedies,, died on December 17, 1942, leaving a minor son Mohammed Noorullah (the appellant) by his pre-deceased wife, a widow Luthfunnissa Begum and four children by her who were all minors at the date of the death of Oomer Sahib. Noorullah through his next friend applied to sue in forma pauperis and during the pendency of those proceedings two Advocates of the Madras High Court were appointed joint receivers of the properties of the deceased