M.S. MENON, C.J. :- This is a reference under Section 66(1) of the Indian Income tax Act, 1922. The assessment year concerned is 1958-59; and the accounting period the twelve months ended 31-3-1958. The question referred is :

"Whether having regard to the language of Rule 2 of the Income-tax Rules the assessee is entitled to registration under Section 26A."

2. The assessee is a firm consisting of three partners with equal shares. The instrument of partnership is dated 5-4-1957.

3. The assessee applied for registration under Section 26-A of the Indian Income tax Act, 1922, for the assessment year 1958-59 on 31-3-1958. On the same day the assessee also applied for the registration of the firm under Section 58(1) of the Indian Partnership Act, 1932.

4. According to Section 58(1) the registration of a firm may be effected at any time by sending by post or delivering to the Registrar of the area in which any place of business of the firm is situated or proposed to be situated, a statement in the prescribed form and accompanied by the prescribed fee, stating :

(a) the firm name,

(b) the place or principal place of business of the firm,

(c) the names of any other places where the firm