1. Z. C. VALIANT, J. -The applicant has filed the above application, and the following two questions have been referred for our opinion: - "(i) Whether there was any evidence with the Tribunal to hold that the firm constituted vide instrument of partnership dated 26-3-1949 had ceased to exist on 31-12-1968 and was not the same firm that continued carrying on business after the change in constitution on 1-I-1969?
(ii) Whether the applicant 'firm was entitled to registration under section 26-A of the Income-tax Act, 1922?"
2. The learned Advocate for the applicant submitted, that these very questions have been decided by two reported cases namely Commissioner of Income-tax, Rawalpindi v. Ahmad Shafi 1980 PTD 331, 1980 PTD 343 and 1980 PTD 415 as well as indirectly in the decision reported in PLD 1961 Kar. 90.
3. The facts out of which the above reference arises are as follows: - "That Messrs Shakoor Ali Muhammad and Sons, was originally a part--nership firm consisting of two partners. The articles of partnership were embodied in a written instrument dated 26-8-1949.
4. The names of the partners and the profit sharing ratio are set out hereinbelow: - (i)Mr. Shakoor, s/o Ali Muhammad ...50 per amt.
5. (ii)Mr. Ismail s/o Shakoor...50 per cent.
6. The firm was registered under section 59 of the Partnership Act with the Registrar of Firms, Hyderabad on 24-10-1963.
(2) That on 1-1-1969, there was a change in the constitution of the firm, which was evidenced by an instrument of partnership executed on 16-6-1969. The preamble of the instrument of partnership is reproduced hereunder: - "Whereas the parties Nos. 1 and 2 were carrying on business in partnership with each other with effect from 22-11-1948 as per partnership deed, dated 26-8-1949 under terms and conditions already mutually agreed upon and whereas they desired to admit parties Nos. Three and Four in the partnership business with effect from 1st January. 1969 under terms and conditions already mutually agreed upon and whereas it is now deemed desirable to reduce those terms and conditions into writing. Now, therefore, this Indent witnesseth as under: - The names of the partners and profit sharing ratio are set out herein below: - (i)Mr. Abdul Shakoor s/o Ali Muhammad35% (ii)Mr. Ismail s/o Abdul Shakoor 35% (iii)Mr. Ibrahim s/o Abdul Shakoor 5% (iv)Mr. Gull Muhammad s/o Abdul Shakoor15% Notice in regard to change in the constitution of the firm was given to the Registrar of Firms, Hyderabad, on 15-11-1969. Vide Form 'E' dated 24-10-1969.
7. The Registrar of Firms, Hyderabad, made a record of the notice in the entry relating to the firm in the Register of Firms on 29-1-1973. A certified true copy of the Certificate issued by the Registrar of Firms, Hyderabad is annexed hereto and marked as Annexure 'A'.
8. Entry dated 29-1-1970 in the said certificate is reproduced hereunder: -- "The constitution of the firm has been altered by admission of two partners vie. Mr. Ibrahim s/o Abdul Shakoor and Gul Muhammad with effect from I-1-1969."
3. That the entire assets and liabilities of the firm as on 31-12-1968 continued to remain the property of the.
4. That the Income-tax Officer, 'B' Division, Hyderabad refused registration under section 26-A of the Income-tax Act side his order dated 13-3-1971."
9. Being aggrieved by order dated 13th May, 1971 of the Income-tax Officer `B' Division, the applicant preferred an appeal before the Income-tax Tribunal, but the same was dismissed by the impugned order dated 24-11-1971, and consequently the applicants approached the Tribunal for referring the above-mention two questions for opinion of this Court, and therefore, the above reference arose from the above facts. We have carefully gone through the judgments reported in 1980 PTD 331 and 1980 PTD 43 as well as PLD 1961 Kar. 90 and are in respectful agreement with the conclusion arrived at by these judgments for the reasons given therein.
10. We, therefore, answer question No. 1 in the negative and question No. 2 in the affirmative.