Coutts-Trotter, C.J.

1. It is with the greatest difficulty that I could extract a question of law of any sort in this case; but, if there is any, I suppose it is case; but, if there is any, I suppose it is this, as to whether under Section 23(2) of the Income-tax Act the person who made the return in the case of a firm means the identical person who made the original re-turn. Common sense would indicate that the only requisite is that the firm who made the return should, as a firm, have the notice properly delivered to them. That is a matter of general law and it is obviously a question of fact in most cases whether the notice was such as to reach the legal entity known as the firm. Here it was addressed to one of the partners and by the ordinary law and the specific provision of Section 63(2) of this very Act each partner is an agent for all the others in the firm. The question must be answered in this way: the assessed must pay the costs of this reference, Rs. 150 (Rupees One hundred and fifty).

Krishnan, J.

2. I agree to the answer proposed by the learned Chief Justice. The question put to us by the referring authority is whether in the case of an unregistered firm a notice