Wanchoo, C.J.—This is a reference by the Appellate Tribunal under the Income-tax Act.

2. The following question has been referred to this Court for answer :

"Whether on the fact and in the circumstances of this case, the Tribunal was justified in holding that the assessee was entitled to the higher exemption limit of Rs. 7,200/- in terms of the proviso to paragraph A in part I of schedule I of sec. 2 of the Indian Finance Act of 1951?"

3. The facts of the case are these, the assesses Messers Dhannalal Devilal of Jaipur filed a return for the assessment year 1951-52, and claimed the benefit Of the higher exemption limit as provided in paragraph A in part I of schedule I of sec. 2 of the Indian Finance Act of 1951. The firm in question was at that time owned by two minors named Sitaram and Madhav who were members of an undivided Hindu family. Further, at the relevant time this family had two other members, namely the widowed mother and the widowed grandmother of the two minors. The question arose whether in view of the existence of these ladies, and particularly the widowed mother, the assessee could claim the higher exemption limit of Rs. 7,200/-. The Income-tax Officer held that they

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