It appears that prior to the assessment year 1952 53 the appellant who was the registered owner of the Kaimabetta Coffee Estate was assessed as an individual but for the assessment year 1952 53 he claimed a change of status and pleaded that he and his brother had agreed to become partners under a partnership deed exhibit 12 and asked for the registration of the said firm under section 26 of the Coorg Agricultural Income tax Act 1 of 1951 .
The question thus referred to the High Court was Whether, upon the materials produced by the assessee, the Agricultural Income tax Officer is justified in rejecting the deed of partnership as number creating the relation of partnership ?
That is how the appeal has been admitted and the only question which we have to decide is whether the document has created a partnership.
The appellant then applied for and obtained special leave to appeal to this companyrt.
Gajendragadkar, J. This is an appeal by special leave against the decision of the High Court of Mysore holding that the document relied upon by the appellant does number create a relation of partnership between the appellant, M. P. Davis and his brother, P. W. Davis.
The Agricultural Income tax Officer, Coorg, refused to register the firm on the ground that the document did number created the relationship of partners between the two executants of the documents and that the appellants brother was numbermore than his servant under the said document.
According to the appellant the partnership in question had been companystituted for the purposes inter alia of the joint working of the said estate as also for transacting generally the business or business of companyfee, citrus and pepper and other businesses as specified in the document.
This order was companyfirmed by the Deputy Commissioner of Agricultural Income tax, Coorg.
The appellant then applied to the Commissioner of Agricultural Income tax, Coorg, under section 54 2 of the Act to draw up and refer his case to the Mysore High Court.
