Judgment

SUBBA RAO, J. :- This appeal by certificate raises the question whether the Income-tax Officer can refuse to register a genuine partnership entered into between more than 2 persons on the ground that one of them is only a benamidar for another.

2. The relevant facts may briefly be stated. Three persons by name Abdul Rahim Valibhai, Abdulla Rehman and Abdul Rahim Malanghbhai, constituted a partnership having 9 annas, 3 annas and 2 annas share, respectively. The said partnership was carrying on business in goat and sheep skins. From the beginning of Samvat year 2012 (15th November, 1955 to 2nd November 1956) there was a change in the constitution of the said firm. A 4th partner by name Abdul Rehman Kalubhai was inducted into the partnership with 2 annas share carved out of the 9 annas share of Abdul Rahim Valibhai. The said Abdul Rehman Kalubhai is a nephew of Abdul Rahim Valibhai. On March 6, 1956, a partnership deed was executed between the said 4 persons. Under the said partnership, Abdul Rahim Valihhai, Abdulla Rehman, Abdul Rahim Malangbhai and Abdul Rehman Kalubhai had 7 annas, 5 annas, 2 annas and 2 annas share, respectively. On May 8, 1956, the said firm presented an a