SATISH CHANDRA C. J.

1. DOUBTING the correctness of the law laid down in earlier decisions of this court in Ganesh lals, 1972 84 ITR 233, a Division Bench of this court has referred the following question of law to a Full Bench :

"Where a minor admitted to the benefits of a partnership, attains majority and elects to be a partner of the firm, is there a change in the constitution of firm as contemplated by cl. (i) of the prov. to subs-s. (7) of s. 184 of the I.T. Act, 1961 ?"

Chap. XVI of the I.T. Act lays down special provisions applicable to the firms. Head "A is entitled Assessment of firms. It consists of s. 182 (assessment of unregistered firms). Head "B" is entitled Registration of firms. It consists of ss. 184 to 186. Under s. 184(1) an application for registration is to be made if the constitution of partnership is evidenced by an instrument and the individual shares of the partners are specified in that instrument. The application for the registration is to be signed by all the partners (not being minors) personally. It has to be made before the end of the previous year for the assessment year in respect of which registration is sought. The application is to be accompanied by the original instrument evidencing the partnership. Last, but not the least, the application is to be made in the prescribed form and is to contain the prescribed particulars.

2. S. 185(1) provides the procedure. It says :

"185.(1) On receipt of an application for the registration of a firm, the Income-tax Officer shall inquire into the genuineness of the firm and its constitution as specified in the instrument of partnership, and -

(a) if he is satisfied that there is or was during the previous year in existence a genuine firm with the constitution so specefied. he shall pass an order in writing registering the frim for the assessment year;

(b) if he is not so satisfied, he shall pass on order in writing refusing to register the firm."

The Explanation to s. 185(1) furnishes some guidelines to determine the genuineness of a firm and its constitution. In the latter respect the enquiry is whether the constitution is as specified in the instrument of partnership. If the finding on these two aspects is in the affirmative, the ITO is to record a certificate or registration on the instrument of partnership.

Sub-s. (7) of s. 184 provides for continuation of registration for subsequent years. It says :

"(7) Where registration is granted to any firm for any assessment year, it shall have effect for every subsequent assessment year :

Provided that -

(i) there is no change in the constitution of the firm of the shares of the partners as evidenced by the instrument of partnership on the basis of which the registraton was granted;

(ii) the firm furnishes, before the expiry of the time allowed.......a declaration to that effect, in the prescribed manner......."

Where a firm has been registered, the general rule is that the registration shall have effect for every subsequent year. For subsequent years, the ITO has to see that "there is no change in the constitution of the firm or the shares of the partners, as evidenced by the instrument of partnership on the basis of which the registration was granted". The enquiry begins with the instrument of partnership. Which instrument ? The instrument, on the basis of which the registration was granted. The ITO has to see that instrument and satisfy himself that in the subsequent year in question there is no change in the constitution of the firm or the shares of the partners from that mentioned in the instrument. In order words, the constitution of the firm or the shares of the parthers should be in accordance with the instrument of partnership.

3. THE phrase "constitution of the firm", or for the matter of that "the shares of the partners" has not been defined by the I.T. Act. In the context, the phrase "constitution of the firm", or for the matter of that "the shares of the partners" has been defined by the I.T. Act. In