Summarize the following court judgment. Appeal No. 139 of 1953. Appeal by special leave from the judgment and order dated the 22nd day of August 1950 of the Nagpur High Court in Miscellaneous Petition No. 67 of 1950. Radhey Lal Agarwala and B. P. Maheshwari	 for the appellant. C. K. Daphtary	 Solicitor General of India (G. N. Joshi and R. H. Dhebar	 with him) for the respondents. February 15. VENKATARAMA AYYAR J. The firm of Bhagat Ram Mohanlal	 which is the appellant before us	 was constituted on 23 8 1940	 and registered under section 26 A of the Indian Income tax Act	 The partners of 146 the firm	 according to the registration certificate	 were (1) Bhagat Ram Mohanlal	 Hindu undivided family	 (2) Richpal and (3) Gajadhar	 their shares being respectively 8 annas	 4 annas and 4 annas Mohan lal was the	 karta of the aforesaid joint family	 which consisted of himself and his two brothers	 Chhotelal and Bansilal	 and he entered into the partnership as such karta. The firm carried on business at Drug in Madhya Pradesh as the agent of the Government for the purchase of foodgrains	 and during the accounting years ending 1943 and 1944	 it made profits on which it was assessed to excess profits tax respectively of Rs. 10	023 5 0 and Rs. 13	005 5 0. During the year 1944 1945 it sustained a loss of Rs. 15	771	 and adding it to the sum of Rs. 37	800 which was the standard profits for the business	 the Excess Profits Tax Officer determined the deficiency of profits for the year at Rs. 53	571. Section 7 of the Excess Profits Tax Act	 hereinafter referred to as the Act	 provides that when there is a deficiency of profits in any chargeable accounting period in any business	 the profits of that business during the previous years shall be deemed to be reduced eo extanti	 and that the relief necessary to give effect to the reduction shall be given by repayment of the tax paid or otherwise. Acting under this section	 the Excess Profits Tax Officer passed an order on 23 12 1946 whereby after setting off the profits of the firm for the years ending 1943 and 1944 against the deficiency of profits during the year ending 1945	 he directed a refund of Rs. 23	028 10 0 which had been paid by the appellant as excess profits tax for those years. It should be mentioned that at the commencement of the assessment year 1944 1945 there was a partition in the joint family of which Mohanlal was the erstwhile karta	 as a result of which he and his brothers	 Chhotelal and Bansilal	 became divided in status. Consequent on this disruption of the joint family	 the appellant firm was reconstituted under an agreement dated 17 10 1944. Under this agreement	 the partners of the firm were five in number	 Richpal .Gajadhar Mohanlal	 Chhotelal and Bansilal	 the two 147 former being entitled to 5 annas share each and the latter three to 2 annas each. There was thus a reconstitution of the firm both with reference to the persons who were its partners and the shares which were allotted to them. Now	 section 8(1) provides	 omitting what is not material	 that "as from the date of any change in the persons carrying on a business	 the business shall be deemed to have been discontinued and a new business commenced". If this section applied	 then no relief could have been granted to the appellant under section 7 of the Act. The facts relating to the reconstitution of the firm having come to the knowledge of the Commissioner of Excess Profits Tax on examination of the record	 he issued a notice on 19 2 1948 calling upon the appellant to show cause why the order of the Excess Profits Tax Officer dated 23 12 1946 should not be set aside on the ground of mistake. This notice was issued under section 20 of the Act	 which confers on the Commissioner authority to rectify "any mistake apparent from the record". The mistake	 according to the Commissioner	 consisted in the Excess Profits Tax Officer failing "to take into consideration the change in the constitution of the firm which took place on 17 10 1944	 consequent on the disruption of the joint Hindu family of one of the partners". The appellant appeared in response to the notice	 and contended that on the facts the proceedings under section 20 were misconceived. The facts on which the proceedings were taken were not themselves disputed. By his order dated 15 3 1950 the Commissioner held that on the facts disclosed on the record	 there was a change in the persons carrying on the business	 and that the award of relief under section 7 by the Excess Profits Tax Officer was a mistake. He	 however	 maintained the order dated 23 12 1946 with reference to Richpal and Gajadhar	 and set it aside only so far as "Bhagat Ram Mohanlal	 Hindu. undivided family" which was registered as partner on 23 8 1940	 was concerned. He further directed that Rs. 11	514 5 0 which had been refunded to it should be collected. 148 The appellant thereupon moved the High Court of Nagpur under article 226 for a writ of certiorari quashing the order of the Commissioner dated 15 3 1950 and for a writ of prohibition restraining the authorities from collecting Rs. 11	514 5 0 under that order. By their judgment dated 22nd August 1950	 the learned Judges agreed with the Commissioner that by reason of the partition there was a change in the persons who carried on the business	 and that the order dated 23 12 1946 was contrary to section 8(1) of the Act. They also held that as the mistake appeared on the face of the record	 the Commissioner had jurisdiction under section 20 of the Act to pass the order which he did. In the result	 the writs were refused. Against this judgment	 the appellant prefers this appeal by special leave. Two questions have been raised for our determination in this appeal: (1) whether by reason of the partition of the joint family and the reconstitution of the firm under the deed dated 17 10 1944 there was a change in the persons carrying on business within section 8(1) of the Act; and (2) whether the order of the Commissioner dated 15 3 1950 is bad on the ground that there was no mistake apparent from the record	 as required by section 20 of the Act. On the first question	 the contention of the appellant is that when Mohanlal entered into partnership with Richpal and Gajadhar on 23 8 1940 as karta of the joint family	 the other members of that family	 Chhotelal and Bansilal	 also became in substance partners of the firm	 and that when they were mentioned eo nominee as partners in the deed dated 17 10 1944 the change was more formal than substantial	 and that further the fact that there was a re allotment of shares among the partners would not amount to a change in the persons who carried on the business. We agree that if all the five persons who were mentioned as partners in the deed of 1944 were partners of the old firm	 there would be no change in the persons carrying on the business within section 8(1) of the Act by the mere fact of reshuffling of shares among them. But the real question that has to be decided 149 is whether Chhotelal and Bansilal were partners in the firm	 which was constituted on 23 8 1940. The appellant contends that they were	 both according to the Hindu law and even apart from it	 under the general law relating to partnerships. It is not in dispute that Mohanlal was the karta of the joint family	 and that he entered into the partnership on 23 8 1940 as such karta. It is well settled that when the karta of a joint Hindu family enters into a partnership with strangers	 the members of the family do not ipso facto become partners in that firm. They have no right to take part in its management or to sue for its dissolution. The creditors of the firm would no doubt be entitled to proceed against the joint family assets including the shares of the nonpartner co parceners for realisation of their debts. But that is because under the Hindu law	 the karta has the right when properly carrying on business to pledge the credit of the joint family to the extent of its assets	 and not because the junior members become partners in the business. In short	 the liability of the latter arises by reason of their status as copartners and not by reason of any contract of partnership by them. It would therefore follow that when Mohanlal became a partner of the firm on 23 8 1940	 Chhotelal and Bansilal could not be held by reason of that fact alone	 to have become partners therein. It is argued that when that firm was constituted on 23 8 1940 the persons who entered into the contract of partnership were not merely Mohanlal as karta of the joint family but also Chhotelal and Bansilal in their individual capacity	 and that therefore they became partners under the ordinary partnership law. But the registration certificate of the firm while showing "Bhagat Ram Mohanlal	 Hindu undivided family" as a partner	 makes no mention of either Chotelal or Bansilal as partners. The contention that they also became in their individual capacity partners appears therefore to be an afterthought	 and is opposed to the findings of the learned Judges of the High Court. This is sufficient	 without more	 to dispose of this contention. But even apart from this	 20 150 it is difficult to visualise the situation which the ap pellant contends for	 of a Hindu joint family entering into a partnership with strangers through its karta and the junior members of the family also becoming at the same time its partners in their personal capacity. In Lachhman Das vs COmmissioner of Incometax(1)	 it was held by the Judicial Committee that the karta of a joint Hindu family could enter into partnership with an individual member of the coparcenary quoad his separate property. It was also held by the Privy Council in Sundar Singh Majithia vs Commiss ioner of Income tax(2) that there was nothing in the Income tax Act to prohibit the members of a joint Hindu family from dividing some properties	 while electing to retain their joint status	 and carrying on business as partners in respect of those properties. treating them as its capital. But in the present case	 the basis of the partnership agreement of 1940 is that the family was joint and that Mohanlal was its karta and that he entered into the partnership as karta on behalf of the joint family. It is difficult to reconcile this position with that of Chhotelal and Bansilal being also partners in the firm in their individual capacity	 which can only be in respect of their separate or divided property. If members of a coparcenary are to be regarded as having become partners in a firm with strangers	 they would also become under the partnership law partners inter se	 and it would cut at the very root of the notion of a joint undivided family to hold that with reference to coparcenary properties the members can at the same time be both coparceners and partners. To get over this difficulty	 it was suggested that all the three coparceners might be regarded as having entered into the contract of partnership as kartas of the joint family. But even if that could be done consistently with the principles of Hindu law	 the very pleadings of the appellant are against such a supposition being made	 affirming as they do that it was only Mohanlal that was the karta	 not the others. (1) [1948]16 I.T.R 35. (2) 151 The contention	 therefore	 that Chhotelal and Bansilal should be held to have become partners in the old firm under the agreement dated 23 8 1940 cannot be maintained. The question whether there was a change in the persons carrying on the business may now be considered independently of the principles of Hindu Law or the general law of Partnership and with special reference to the provisions of the Indian Excess Profits Tax Act. Section 2(17) of the Act defines a 'person ' as including a joint family. Applying this definition. 	 who were the members of the firm when it was constituted on 23 8 1940? Richpal	 Gajadhar and "Bhagat Ram Mohanlal	 Hindu undivided family" consisting of three coparceners	 Mohanlal	 Chhotelal and Bansilal	 it being immaterial for the present purpose whether the karta of the family was only Mohanlal	 or all the three of them. Then	 the family became divided in 1944	 and the result of it was that one of the three persons who were partners in the old firm	 "Bhagat Ram Mohanlal" ceased to exist. On 17 10 1944	 the two surviving partners of the old firm	 Richpal and Gajadhar	 entered into a contract of partnership with Mohanlal	 Chhotelal and Bansilal. The erstwhile joint family of which they were members not being a partner in the new firm	 it having ceased to exist by reason of the partition	 there was	 having regard to the definition in section 2(17) of the Act	 a change in the persons who carried on the business. That was the view taken in Shanmugavel Nadar and Sons V. Commissioner of Income tax(1)	 and we agree with it. Whether the question is considered on the principles of Hindu law or on the provisions of the Excess Profits Tax Act	 there was a change in the personnel of the firm on 17 10 1944	 and the matter falls within section 8(1) of the Act. (2) The next question for determination is whether the order of the Commissioner dated 153 1950 is not justified by the provisions of section 20 of the Act for the reason that there was no mistake apparent from the record. The argument in support of this conten (1) [1948]16 I.T.R. 355	 152 tion is that the record in the Excess Profits Tax pro ceedings consisted in the present case of only the order dated 23 12 1946	 that the facts on which the proceedings were taken under section 20	 namely	 the constitution of the firm on 23 8 1940 and the changes effected therein on 17 10 1944 were not recited therein	 and that	 in consequence	 there were no materials on which an order could have been passed under that section. It is true that the order of the Excess Profits Tax Officer dated 23 12 1946 does not mention these facts	 but they appear from the record of the income tax proceedings which included the registration certificates of the firm under section 26 A of the Income tax Act and the returns made by the firm disclosing the names of the partners and their respective shares. It is argued for the appellant that these records were inadmissible for the purpose of proceedings under section 20 of the Act	 because the record referred to and contemplated by that section must be the record of the excess profits tax proceedings	 and that the records of the income tax proceedings could not be used under that section. We are unable to agree with this contention. Section 22(1) of the Act provides that: "Notwithstanding anything contained in the Indian Income tax Act	 1922	 all information contained in any statement or return made or furnished under the provisions of that Act or obtained or collected for the purposes of that Act may be used for the purposes of this Act". Section 22(2) similarly makes the record of the excess profits tax proceedings admissible in proceedings under the Indian Income tax Act. The fact is that the proceedings under the two Acts are interdependent. Assessments under the Excess Profits Tax Act are	 subject to the special provisions of that Act	 made on the basis of the assessments made under the provisions of the Indian Income tax Act. The same officers are in chargev of the proceedings under both the enactments. The order of the Excess Profits Tax Officer dated 23 12 1946 refers in terms to the order dated 28 9 1946 passed in the proceedings for assess 153 ment of income tax on the appellant	 and the deficiency of profits is worked out on the basis of the loss of Rs. 15	771 as ascertained therein. We see no substance in this contention	 which must accordingly be rejected. It was finally contended that the particulars recited in the registration certificate as to who were all partners of the firm were not conclusive	 and that the appellant was not estopped from proving that even on 23 8 1940 the real partners were all the five persons mentioned in the deed dated 17 10 1944	 and the decision in Shapurji Pellonji vs Commissioner of Income tax(1) was relied on in support of the position. It is undoubted law that the income tax authorities are not estopped by the fact of registration from going behind the certificate	 and deciding who the real partners of the firm are. But can the assessee whose statement is the basis on which the registration is made and who has possibly been benefited thereby deny its correctness	 when the facts mentioned therein turn out to his disadvantage? It is unnecessary to consider this point	 in view of our decision that on the facts as pleaded by the appellant	 Chhotelal and Bansilal could not be regarded as partners in the old firm. We may add that this contention does not appear to have been put forward before the Commissioner when notice was issued to the appellant under section 20 of the Act. If any such contention had been raised	 it would have been open to the Commissioner to have taken action under section 19 of the Act. In the result	 the appeal fails	 and is dismissed with costs.

The firm of Bhagat Ram Mohan Lal Appellant constituted on 23 8 1940 was registered under section 26 A of the Indian Income tax Act	 the partners of the firm according to the registration certificate being (1) Bhagat Ram Mohan Lal (Hindu undivided family)	 (2) Richpal and (3) Gajadhar	 their shares being respectively 8 annas	 4 annas and 4 annas. Mohan Lal was the karta of the aforesaid family	 which consisted of himself and his two brothers	 Chhotelal and Bansilal. The firm made profits during the accounting years ending 1943 and 1944 on which it was assessed to excess profits tax respectively of Rs. 10	023/5/ and Rs. 13	005/5/ . During the year 19441945 it sustained a loss of Rs. 15	771 and adding thereto Rs. 37	800 the standard profits for the business	 the Excess Profits Tax Officer determined the deficiency of profits for the year at Rs. 53	571 . Acting under section 7 of the Excess Profits Tax Act the Excess Profits Tax Officer passed an order on 23 12 1946 whereby after setting off the profits of the firm for the years ending 1943 and 1944 against the deficiency of profits during the year ending 1945	 he directed a refund of Rs. 23	028/10/ which had been paid by the appellant as excess profits tax for those years. At the commencement of the assessment year 1944 1945 there was a partition in the joint family of which Mohan Lal was erstwhile karta	 he and his two brothers becoming divided in status. As a result thereof the appellant firm was reconstituted under an agreement dated 17 10 1944	 the partners of the firm being five in number. There was a reconstitution of the firm with respect to persons 144 and their shares. According to section 8(1) of the Excess Profits Tax Act the change in the persons is deemed to bring about a discontinuation of the old business and the commencement of a new one and if that section applied no relief could have been granted to the appellant under section 7 of the Act. The facts as to the reconstitution of the firm having come to the knowledge of the Commissioner of Excess Profits Tax he issued a notice under section 20 of the Excess Profits Tax Act calling upon the appellant why the order of Excess Profits Tax Officer dated 23 12 1946 should not be set aside on the ground of mistake as he had failed to take into consideration the change in the constitution of the firm which took place on 17 10 1944. After hearing the appellant the Commissioner held by his order dated 15 3 1950 that on the facts disclosed there was a change in the persons and that the award of relief under section 7 of the Act by the Excess Profits Tax Officer was a mistake. He set aside order only so far as Bhagat Ram Mohan Lal was concerned maintaining it with regard to two others. On an application for a writ of certiorari and for a writ of prohibition under article 226 of the Constitution the High Court upheld the order of the Commissioner. On an appeal by Special Leave to the Supreme Court: Held (1) that by reason of the partition of the joint family and the reconstitution of the firm under the deed dated 17 10 1944 there was a change in the persons carrying on business within section 8(1) of the Act. If all the five persons who were mentioned as partners in the deed of 1944 were partners of the old firm	 there would be no change in the persons carrying on the business within section 8(1) of the Act by the mere fact of reshuffling of the shares among them but the real question for determination was whether Chhotelal and Bansilal were partners in the firm constituted on 23 8 1940. It is not in dispute that Mohanlal was the karta of the joint family	 and that he entered into the partnership on 23 8 1940 as such karta. It is well settled that when the karta of a joint Hindu family enters into a partnership with strangers	 the members of the family do not ipso facto become partners in that firm. They have no right to take part in its management or to sue for its dissolution. The creditors of the firm would no doubt be entitled to proceed against the joint family assets including the shares of the non partner copareeners for realisation of their debts. But that is because under the Hindu Law	 the karta has the right when properly carrying on business to pledge the credit of the joint family to the extent of its assets	 and not because the junior members become partners in the business. The liability of the junior members arises by reason of their status as coparceners and not by reason of any contract of partnership and it would follow therefore that when Mohanlal became a partner of the firm on 23 8 1940 Chhotelal and Bansilal could not be held by reason of that fact alone to have become partners therein	 145 Accordingly whether the question was to be considered on the principles of Hindu law or on the principles of the Excess Profits Tax Act there was a change in the personnel of the firm on 17 10 1944 and the matter fell within section 8(1) of the Act. (2) That there was a mistake apparent on the record as required by section 20 of the Act and the Commissioner had jurisdiction to pass the order dated 15 3 1950 which he did. There was no force in the contention that the record in Excess Profits Tax proceedings consisted in the present case of the only order dated 23 12 1946 and that the facts on which the proceedings were taken under section 20	 namely	 the constitution of the firm on 23 8 1940 and the changes effected therein on 17 10 1944 were not recited therein and that in consequence there were no materials on which an order could have been passed under that section because though the order of the Excess Profits Tax Officer dated 23 12 1946 does not mention these facts these facts appear from the record of the income tax proceedings which included the	 registration certificate of the firm under section 26 A of the Income Tax Act and the returns made by the firm disclosing the names of the partners and their respective shares. Fur ther the fact is that the proceedings under the two Acts	 namely	 the Excess Profits Tax Act and the Income Tax Act	 are interdependent. Lachman Das vs Commissioner of Income Tax ([1948] 16 I. T.R. 35)	 Sundar Singh Majithia vs Commissioner of Income tax ([1942] 	 Shanmugavel Nadar and Sons vs Commissioner of Income tax ([1948] and Shapurji Pellonji vs Commissioner of Income tax ([1945] 	 referred to.