JAGADISAN J.

The expression "legal representative" occurring in section 24B of the Indian Income-tax Act has not been defined under that Act, and the question raised in this reference application turns upon the proper interpretation of that expression.

The following facts are not in dispute. Chidambara Reddiar and Vridhachala Reddiar were two brothers, who originally constituted a Hindu joint family. They became divided in the year 1942. Thereafter, each of them was assessed to income-tax as an "individual" in regard to their respective incomes. Chidambara died issueless on February 24, 1951, leaving behind his wife, Ponnammal. She succeeded to his properties as a limited heir under the Hindu law. It seems that Chidambara was adopting the calendar year as his year of account for purposes of income-tax. The income for the calendar year 1950, the relevant previous year for the assessment year 1951-1952, was assessed against Ponnammal treating her as the legal representative of her deceased husband. Ponnammal, however, surrendered her husband's estate on March 17, 1951, in favour of Vridhachala Reddiar, the nearest reversioner to succeed to the estate of Chidambara. For the