S.K. DAS, J.

(1) THIS is an appeal on a certificate of fitness granted by the High court of Bombay under s. 66-A (2) of the Indian Income-tax Act, 1922.

(2) THE relevant facts lie within a narrow compass. The Commissioner of Income-tax, Bombay, is the appellant before us and the assessee, E. D. Sheppard, is the respondent. Killick Nixon & Company was a partnership concern carrying on business on a fairly largescale in India. It owned various mills and managing agencies of a number of limited companies. This partnership firm used to employ officer- assistant mostly Europeans, on the basis of a contract for three years; if the services of the assistants, so employed were found satisfactory, extensions were invariably given after every three years on increased salary. Subject to their work being satisfactory, the assistants so employed expected to become partners of the firm one day. The assessee was one of such assistants who joined the firm in 1930. The original contract relating to the assessees employment was not placed on record. What was placed on record as a specimen copy of the initial agreement, was the contract with one W. J. Heygate. It was undis