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JUDGMENT Bhave, J.-In the matter of assessment of Shri Rajkumarsinghji of Indore, under the Expenditure-tax Act, 1957 (hereinafter referred to as the Act), for the assessment years 1959-60, 1960-61 and 1961-62, the Appellate Tribunal has made this consolidated reference under section 25(1) of the Act. The question referred to us for decision is : "Whether, on the facts and in the circumstances, the word ' dependant' in section 2(g)(i ) of the Expenditure-tax Act included a wife and a minor notwithstanding the fact that they incurred their respective I expenditure out of their own income and personal property ?" The facts as found by the Tribunal are that the assessee inherited large properties. A partition thereof was effected on 21st August, 1957, under which the wife of the assessee and his children, including two minors, were awarded extensive properties. In the assessment period in question, the wife and the two minors incurred certain expenditure out of the property allotted to them ; the assessee himself did not incur any expenditure for or on their behalf. The said expenditure was taken to be the expenditure assessable in the hands of the assessee by the departmental authorities and the Tribunal upheld that decision. The Tribunal has, construing , section 4(ii) and section 2( g)(i) of the Act, held that expenditure of the wife and minors incurred from whatever source is taxable in the hands of the assessee. Before stating the contentions advanced by learned counsel for the parties, it is necessary to refer to the material provisions of the Act. Section 2(c) of the Act defines " assessee " as meaning " an individual or a Hindu undivided family by whom expenditure or any other sum of money is pay able . . . .". The definition of "dependant" as given by section 2(g ), as amended by Act No. 12 of 1959, is thus : " 'dependant' means- (i)where the assessee is an individual, his or her spouse or minor child, and includes any person wholly or mainly dependent on the assessee for support and maintenance ; (ii)where the assessee is a Hindu undivided family- (a)every coparcener other than the karta ; and (b)any other member of the family who under any law or order…

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