G.C.Bharuka, J.

1. This is a reference made by the Tribunal under Sec. 256(1) of the Income-tax Act, 1961, seeking the opinion of this court on the following question of law :

"Whether, on the facts and in the circumstances of the case, the share income of minors can be assessed under Sec. 64(1)(iii) of the Act in the hands of the assessee, the legal representative of the minors, when the legal representative did not have his income."

2. In the present case, two minor sons of the assessee, namely, R.K. Jawanpuria and P. K. Jawanpuria, were admitted to the benefits of a registered partnership firm, M/s. National Printers. Though, during the assessment year in question, i.e., 1976-77, the petitioner had no income of his own, still the Income-tax Officer assessed the income of the said two minors derived from the aforesaid firm in the hands of the assessee by applying the provisions contained in Sec. 64(1)(iii) of the Act. Against this order of assessment, the assessee preferred an appeal to the Appellate Assistant Commissioner and challenged the assessment made against him on the ground that since he had no income of his own, the provisions of Sec. 64(1)(iii) will not apply i