1. This reference under section 66 (1) of the Indian Income Tax Act, 1922, concerns assessments made for the years 1956-57, 1957-58, 1958-59 and 1959-60. The assessee was described in the orders of assessment as an unregistered firm composed of a certain Raja Venkatarama Chetty, and his son, Govindarajulu.

2. It is undisputed that a certain Thiruvengadam Chetty was the grantee of mining lease under the provisions of the Mines and Minerals (Regulation and Development) Act, 1948, and the Mineral Concession Rules, 1949. There was an assignment of this lease by Thiruvengadam Chetty formed a partnership along with six others on November 1, 1954, for carrying by Thiruvengadam Chetty of the identical mining lease on February 11, 1955, once again to Venkatarama Chetty. On July 1, 1955, Venkatarama Chetty formed a second partnership, the partners being himself and his son, Govindarajulu.

3. There were applications for registration under section 26A of the Indian Income Tax Act, 1922, in respect of each of the four periods with which we are concerned in this reference. Those applications were refused by the Income Tax Officer, and the appeals preferred by the assessee to the Appellat