(1) THESE appeals by the Revenue relate to the same assessee. CA No. 4988 of 1990, is in respect of the assessment year 1976-77 and CAs Nos. 4569-70 of 1990, are in respect of the assessment years 1977-78 and 1978-79. They are directed against the orders of the High court of Gujarat whereby the applications submitted by the Revenue under Section 256(2 of the Income Tax Act, 1961, were rejected. The common question which was sought to be referred in these appeals was in the following terms: "WHETHER on the facts and in the circumstances of the case, the tribunal was right in law in coming to the conclusion that the amounts of interest paid to the accounts of the minors from the partnership firms of (1 M/s K.S. Patel & Co. (2 M/s Patel Traders and (3 M/s Shahabhai Jethabhai Patel & Co., were not liable to be clubbed under the provisions of Section 64(l)(iii) of the Income Tax Act, 1961 with the income of the assessee?" (2) WE have heard Shri J. Ramamurti, learned Senior Counsel appearing for the Revenue. Nobody has appeared for the assessee. (3) WE are of the view that the said question raised by the Revenue is a question of law involving interpretation of the provisions of Section 64(l)(iii) of the Income Tax Act, 1961 on which there is no binding decision of this court. The High court was in error in refusing to direct the Income Tax Appellate Tribunal to refer in the said question to the court. The appeals are, therefore, allowed. The tribunal is directed to state the case and refer the question above- mentioned to the High court within six months of the communication of this order. Since the matters have been pending since long the High court is requested to dispose of the reference expeditiously. (4) NO costs.