MALIK, CJ.:- A number of references, some under the Income-tax Act and others under the Excess Profits Tax Act, have been lumped up together and numbered as above. During the course of argument, with the consent of learned counsel, we found it necessary to number the cases separately and Miscellaneous Case No.139 of 1948, was confined only to the reference under S.66 (1), Income-tax Act in Reference Application No.226 of 1947-48 before the appellate Tribunal, which related to the income of the firm Harishankar Gopal Hari.

2. The question referred to us in this reference is as follows:

"Whether in the circumstances of the case, the income of Gopal Hari, a minor member of the Hindu undivided family of Sir Padampat Singhania arising from Share and interest on deposits in the firm of M/S.Hari Shankar Gopal Hari represents the income of the Hindu undivided family liable to assessment in the hands of Sir Padampat Singhania as its Karta?"

The facts as they appear from the Statement of the Case and the Appellate Order of the Tribunal are that there is a J.K. Cotton Spinning and Weaving Mills Co., Ltd., at Kanpur. The sole selling agency of the products of the J.K. Cotton Spinning an