1. These two references, by the Deputy Commissioner of Agricultural Income-tax and Sales Tax, North Zone, Kozhikode, are in respect of the same assessee for two different assessment years 1968-69 and 1969-70. The questions of law referred for our determination are:

(1) Whether, on the fads and in the circumstances of the case the Deputy Commissioner was correct on holding that the firm was not entitled, for the registration under S.27 of the Agricultural Income-tax Act, 1950;

and

(2) Whether, on the facts and in the circumstances of the case the Deputy Commissioner was competent to exercise his suo motu powers of revision to set aside the finding of the officer that the requirements of S.27 have been satisfied by the Applicant.

The assessee applied for registration of a firm constituted by the deed of partnership dated 15 91966. The accounting period for the year during which the partner-ship was constituted was to run out on 30 6196. The registration was applied for under S.27 of the Agricultural Income-tax Act, 1950, which reads as follows:

"27. Procedure in registration of firms.

(1) Application may be made to the Agricultural Income-tax Officer on behalf of any firm, cons