JUDGMENT
Kirpal, J.
1. The question involved in this case is whether a partnership firm can consist of more than 2 partners where one individual is a partner in his individual capacity and also a partner as karta of Hindu undivided family. There is no decision of this court on this point and we are informed that a similar question is pending adjudication in the Supreme Court, though a number of High Courts have taken the view that it is permissible for one individual to be a partner in his individual capacity as well as a karta. In our opinion, a question of law does arise and we direct the Tribunal to state the case and refer the following question of law to this court :
“Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the assessed-firm was entitled to grant of registration ?”
2. The petition is disposed of. No order as to costs.