Kapur, J.

1. This is a reference made by the Income-tax Appellate Tribunal, Delhi Bench, by their order dated 7-5-1951 referring the following question for the opinion of this Court:

"Whether a minor son can, according to law, enter into a partnership through his mother. the natural guardian, even with the consent of the other partners?"

2. The question has arisen in the following circumstances. In 1937 a partnership was entered into of which the partners were five individuals and ten units who were different Hindu Undivided Families. As some doubts arose in regard to the legality of this partnership, on 13-7-1942 there was a reconstituted firm having fifteen partners 10 of whom were the managers of the Hindu Undivided Families and 5 were the other individuals.

3. Sohan Lal who was a partner in this firm died and a new partnership was entered into on 28-6-1945 and one of the partners was Sohan Lals son Satish Kumar who is described at No. 6 in the partnership deed as "Satish Kumar minor son of Lala Sohan Lal B. Sc., by his guardian and mother Shrimati Shakun-tala Devi residing at Ferozepore City". The name of this partnership was Bankarnal-Lajja-ram and the deed recites: "W