MEHAR SINGH, J.

1. By this application the Commissioner of Income-tax requires the Tribunal to refer a question of law which it said to arise out of the Tribunals order dated October 15, 1957 in I.T.A. No. 817 of 1957-58. Inasmuch as, in our opinion, a question of law does arise out of the aforesaid order of the Tribunal, we draw up a statement of case and refer it to the High Court of Judicature at Chandigarh under section 66(1) of the Indian Income-tax Act.

2. Partners of M/s Benarsi Das and Co. of Faridkot applied for registration of the firm under section 26A of the Indian Income-tax Act for the assessment year 1955-56 on the basis of the instrument of partnership dated the 31st day of March 1954. The said partnership deed is annexed hereto as annexure "A", forming part of the case.

3. The preamble and term (1) of the instrument of partnership reads as under :

The instrument of partnership made this 31st day of March, 1954, between : 1. Shri Benarsi Das s/o Shri Munshi Ram of Faridkot,

2. Shri Jangir Chand s/o Shri Bansi Ram of Faridkot,

3. Shri Chali Ram s/o Shri Assa Ram of Gidar,

4. Shri Shivcharan Das s/o Shri Atma Ram of Faridkot,

5. Shri Harcharan Dass s/o Shri At