Judgment

SUBBA RAO, J. : This writ petition filed under Art. 32 of the Constitution raises the question of the constitutional validity of S. 16 (3) (a) (i) of the Indian Income-tax Act, 1922 (Act XI of 1922), (hereinafter called the Act).

2. The facts are not in dispute and may be briefly narrated. The petitioner, Balaji, his six sons, and his wife, by name Godawaribai, constituted a joint Hindu family. The family was a trading family and it had, besides business in money-lending, considerable agricultural lands. On November 23, 1946, two of his sons became divided from the family. In the year 1951, through the intervention of mediators the other members of the family were also divided and another major member started a separate business on his own. Thereafter, the petitioner and his wife formed themselves into a partnership to carry on their business and admitted their three minor sons to the benefits thereof. On September 22, 1952, a partnership deed was executed giving an equal share to each of the partners. On the basis of the partnership deed, in respect of the assessment year 1952-53 the petitioner filed two applications before the Income-tax Officer, Wardha, one under S. 25A o