K.S.Hegde, J.

(1) CIVIL No. 1436(NT) of 71 is by special leave arid Civil No. 1237 of 1969 is by certificate. The latter appeal has become infructuous because the certificate by which it was brought is not supported by any reason. Hence, the appellant had to apply and obtain special leave from this court for appealing against the judgment of the High court. Appeal No. 1436(NT)of 1971 is brought on the strength of the special leave granted by this court and that is the only appeal that remains to be considered.

(2) THE question referred to the High court that remains to be considered by this court is:

"WHETHER on the facts and in the circumstances of the case, the assessment of the, assessee in the status of an association of persons was proper?"

The High court answered that question in the negative and in favour of the assessee. The facts of this case are few.

(3) ONE Smt. Unniammalu Amma executed a Will dated 4/12/1959 bequeathing her properties to her two daughters Valsala Amma and Rugmini Amma. After the death of Unniammalu Amma her two daughters appear to have effected a partition on 7/06/1961 of some of the properties bequeathed to them un