Sir George Rankin:-

These six appeals concern the assessment to super-tax for the year 1931-32 of six of the seven partners of a firm known at Moolji Sicka and Co. This firm was for the year in question registered under S. 26-A, Income-tax Act, the instrument of partnership being a Gujrati deed dated 11th September 1930. Its business was that of dealers in Indian tobacco and cigarettes. The assessment to income-tax of the registered firm has been made in due course, and the present controversy is whether six of the partners should each be assessed to super-tax upon his share of the profits as an individual, or whether these six shares should each be assessed as income of a Hindu undivided family. The rates of super-tax imposed by the relevant Finance Act are less in the case of a Hindu undivided family than in the case of an individual. The problem has to be answered by applying to the facts of each case the language of S. 55 of the Act:

In addition to the income-tax charged for any year, there shall be charged, levied and paid for that year in respect of the total income of the previous year of any individual, Hindu undivided family, company, unregistered firm or other association o