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JUDGMENT Manohar Lall, J.-This is a reference under Section 66(1), Income-tax Act, at the instance of the assessee by the Income-tax Appellate Tribunal. The question referred to us is: "Whether, in the facts and circumstances of the case, the amalgamated assessment on the receiver as the principal officer of an association of persons is valid in law?" The facts found are that the Trigunaits are govered by the Mitakshara school of Hindu law in which the plaintiffs as representatives of Janardan Trigunait have one-third share, the representatives of Sham Lal Trigunait one-third share, and the remaining one-third belongs to the representatives of Santustamoni Trigunait. Bhubneshwar Trigunait and Muktesh-war Trigunait as representatives of Janardhan Trigunait instituted title suit No. 139 of 1906 for partition of the family estate consisting of certain collieries and royalty bearing lands. The Subordinate Judge of Purulia on the 15th of February, 1907, passed an interlocutory order for the appointment of a receiver, but as the parties did not agree to the person to be appointed as receiver, he on the 25th of February tentatively appointed one Tewari as receiver, and after obtaining sanction of the Judicial Commissioner he appointed Tewari as a permanent receiver on the 9th of April, 1907. It was directed by that order that the parties should deliver to the receiver all the stock-in-trade, books of accounts etc., including coal-fields and mines and all other properties of the estate, and further that the tenants and occupiers of the estate "do attorn and pay their rents, royalties, price of coals in arrear" etc., to the receiver. The appeal to the High Court was dismissed, and a preliminary decree for partition was passed in July, 1908, by which inter alia it was decreed, after defining the shares of the parties as aforesaid, that "the colliery at Angerpathra and the coal-lands at Angerpathra be kept ijmal under the management of the receiver and the distribution of profits by him to the parties in respect of their shares till such time as the parties may mutually agree to the division or any other course to be adopted in the matter." Against the preliminary decree…

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