Alfred Henry Lionel Leach, C.J.

1. This reference, which the Commissioner of Income Tax has made suo motu under the provisions of Section 66(1) of the Indian Income Tax Act, raises an interesting question of law. The assessee is a Nattukottai Chettiar and he was assessed to Income Tax hy0the Income Tax Officer, Karaikudi, I Circle, on an income of Rs. 65,865 for the year 1938-39. If this assessment is to be regarded as being on the assessee as an individual he will be required to pay supertax, but if the assessment is on him as the representative of a joint Hindu family super-tax will not be payable, because, in the case of an undivided Hindu family, super-tax is not leviable until the income exceeds Rs. 75,000. The assessee was joint with his father Murugappa Chettiar until the fathers death on the 18th January, 1938. The only surviving members of the family are the assessee and his step-mother. The question referred is this:

Whether on the facts stated the assessment should be made on the assessee as an individual or on the assessee and his step-mother as a Hindu undivided family or on the assessee and his step-mother as an association of individuals.

2. In the sense known t