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...of the purported re-registration of the partnership firm.(c) For a declaration that for the purpose of change in reconstitution of partnership firm, no fresh registration of the ...partners of fresh partnership firm in the year 2004.• Thereafter, Sheo Shankar Prasad Prasad Sao expired in the year 2010 and again there was reconstitution of the partnership firm in...”• Thus for cancellation of the registration certificate, this writ petition was preferred challenging the reconstitution of the partnership firm registered in the year 2004. This writ...
...to continue the partnership by way of reconstitution, the partnership does not dissolve and do not require a fresh registration. What was required is only a notice to the Registrar to register the re.../06/2014 rejecting the objection. The Registrar formed an opinion that the reconstitution was done in furtherance of an intention expressed in Clause 12 of the Partnership deed of 01/04/2000. It is...jurisdiction in the matter is the question. Rule 8 of the Kerala Partnership (Registration of Firms) Rules, 1959 reads as under:“8. The Registrar's powers of...
...The common substantial question of law raised for a decision in these appeals is whether a fresh registration of the partnership firm is required consequent to its reconstitution to...that duration of the partnership was only for a period of five years till 5.8.1987 and hence on reconstitution of the firm registration was required.8. In Clause (1) of Ext. A1 in O.S...from the Registrar of Firms. Hence after reconstitution of that firm it was not necessary to have a fresh registration of the reconstituted firm. Finding of first appellate court to the contrary is not...
...reconstitution of the firm by execution of a fresh deed of partnership was necessary and the firm was entitled to registration.25. Annexure A in clause 11 clearly lays down that in case of...a fresh deed of partnership should have been executed on the death of Dinanath Bhatia on December 17, 1966, and an application in Form No. 11A seeking registration should also have been filed. He...there was a change in the constitution of the firm, a fresh deed of partnership was necessary and an application in Form No. 11A should also be filed for claiming the benefit of registration for the...
...requires a fresh registration under the Registration Act. In para 10 it was held as follows:“Section 59 of the Act deals with registration of the partnership. There is no provision in the A...that when there is a deed of reconstitution of the partnership and the legal formalities required have been fulfilled and the registration number has been allotted in the new name, mutation has to be...were inducted and the partnership was reconstituted. After reconstitution, the firm is known as M/s. Park Residency. Ext. P6 is the copy of the Deed of Reconstitution of partnership and Ext. P7 is the...
...the partnership required reconstitution of the firm. In view of Clause 26 of the partnership dated 4-4-1998, the death of the partner did not dissolve the firm and thus did not require fresh...registration dated 12-10-2001. The facts giving rise to this case are that Kesarwani Zarda Bhandar, Village and Post/Sahson, Allahabad-respondent No. 2 was reconstituted by partnership deed executed on 4...Registrar when a dispute arises with regard to registration is regulated by Rule 7 of the Indian Partnership Rules, 1933, made in exercise of powers conferred under...
...reconstitution of the petitioner entity from proprietorship to a partnership as per the partnership deed and contended that the business was continued uninterrupted in the same nature with all assets and...liabilities carried forward and a fresh VAT registration was obtained from 01.04.2008. In view of the above, it is contended that the business was never discontinued and the machinery purchased by it were...thereafter registration was obtained in the name of partnership firm. The counsel for the petitioner would further contend that the business of the petitioner continued by the partnership firm and therefore...
...and thus did not require fresh registration it only required a notice to the Registrar to register the reconstituted deed. The firm was not dissolved by the partners, and that the partnership business...training and ISO consultancy etc., etc., seeking direction to the first respondent to record the reconstitution of the petitioner partnership firm, without insisting the signature of the outgoing partner...constituted as per a partnership deed dated 1.7.2009 and was registered before the first respondent, with Registration No.2510/2009. Petitioner firm was subsequently reconstituted as per partnership...
...get a fresh registration. The court further held that failure to intimate the reconstitution of the
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firm to the...intimate the reconstitution of the firm to the registrar of the firm may only attract certain penalties as stipulated under the Partnership Act and the same will not amount to cessation of registration and...property was detached from the partnership, prior to the alleged reconstitution in 1989. The reconstitutions of 11.08.1999 and 17.08.1999 did not happen. They also contended that there was no retirement...
...found by the Supreme Court that the partnership was entered into on 29.11.1979 and was duly registered and certificate of registration was granted. It was concluded that in case of reconstitution of firm..., namely, his wife and mother, who are Class-I heirs, joined the business and a fresh partnership deed was executed on 08.04.2010. The Registrar of Firms was accordingly informed and subsequently on...partners, the earlier partnership firm stands dissolved, therefore, the petitioner is required to seek new registration after induction of legal heirs of the deceased partner and in the absence of such a...
...formation of partnership illegal. On the contrary, the provisions seem to suggest that on reconstitution of the firm the new firm is entitled to apply for fresh licence. We are of the opinion that the...a partnership business. In such cases fresh licence has to be applied’.”2. Being aggrieved by the aforesaid order the assessee-firm went up in appeal before the Appellate Tribunal. The..., Manick Chandra Dey had been carrying on this business but for finance as also proper management he constituted a partnership firm with two other persons by means of a deed of partnership dated the 14th...
...?"2. The assessee is a partnership firm which was getting benefit of registration in earlier years. In respect of the year 1976-77 there was reconstitution of the firm. When the Assessing Officer...proceeded to complete assessment of the firm, it found that assessee has not applied for fresh registration as required under section 184(8) of the Act for getting benefit of registration. When this was.... This fact has also been published in the bulletin of Ganjam Chamber of Commerce. Partnership deed in original along with Form No. 11A was filed in due time for its registration by its previous...
...Commissioner is not maintainable against an order passed under section 184(4) of the Act is correct?”2. The assessee is a partnership firm which was getting the benefit of registration in...applied for fresh registration as required under section 184(8) of the Act for getting the benefit of registration. When this was confronted to the assessee, it filed a memorandum submitting that there...Chamber of Commerce.3. The partnership deed in original along with Form No. 11A was filed in due time for its registration by its previous authorised representative. Since the same was...
...prohibition from entering into partnership with another person, the partnership was void in so far as it related to the liquor business and, therefore, was not entitled to registration...partners' of a firm and was not transferred to the firm which carried on the business, there is no illegality in the partnership and the firm is entitled to registration under the I.T Act and it...partners and was not disentitled to registration under s. 185 of the I.T Act, 1961, as the Punjab Fisheries Rules did not contain any rule prohibiting entering into partnership so...
...monthly returns and paying necessary taxes in the name of the proprietorship concern, as the name of the reconstitution of the proprietorship concern into a partnership firm was not intimated to the...respondent Department. The petitioner was advised to obtain a fresh registration from the Department and accordingly, the petitioner informed the change in the constitution by letter dated 20.4.2015 and...treated only as an illegality, for which, a capital punishment cannot be imposed on the dealer. Furthermore, it is stated that a fresh registration has been granted in the name of the present proprietor of...
...paying necessary taxes in the name of the proprietorship concern, as the name of the reconstitution of the proprietorship concern into a partnership firm was not intimated to the respondent Department.... The petitioner was advised to obtain a fresh registration from the Department and accordingly, the petitioner informed the change in the constitution by letter dated 20.4.2015 and request for allotment...on the dealer. Furthermore, it is stated that a fresh registration has been granted in the name of the present proprietor of the petitioner on 25.6.2015 and only for the two assessment years, this...
..., and its reconstitution after the respondents had created a new partnership deed to that effect without the appellant being a part of it, was unfair and not proper. It was his contention that the...from a perusal of the documents that there was a clear dispute regarding the reconstitution of the partnership firm and the subsequent deed framed to that effect. The dispute was relating to the...fresh partnership deed. Therefore such issues involve detailed evidence which could be done only by a civil court….”27. Arguments were favoured by either...
...dissolution of the partnership firm requires registration under Section 17 of the Registration Act, 1908.2. Briefly the facts are that a partnership firm was constituted...award amounts to creation of or transfer of any fresh rights in movable or immovable properties so as to bring it within the ambit of Section 17 of the Registration Act. A perusal of the award shows...Arun Kumar, J.— These appeals involve a pure question of law as to whether an award by which residue assets of a partnership firm are distributed amongst the partners on...
...applications under Sections 25-A and 26-A of the Act asking for an order that the family had effected a partition and for registration of the partnership firm as formed by the deed of 7-4-1939, but.... On 10-4-1947 a fresh deed of partnership was entered into by Panchukali, Shashadhar and Radha Raman in respect of the remaining shops, namely,(i) Messrs Uma Charan Shaw...that the partnership having come into existence is not made known to others, it will not be open to the assessee to claim registration under Section 26-A. All this establishes that no genuine...
...dissolution was executed but the surviving partners executed a fresh deed of partnership for carrying on the business on and from 13-1-1974, and it mentioned that the earlier partnership had stood...of the Act and not a case of reconstitution of the partnership within the meaning of Section 187. The Income Tax Officer rejected the contention. The appeal to the Commissioner of Income Tax (Appeals...the death of a partner would not result in the dissolution of the firm. A partner died. The assessee filed two returns. The ITO took the view that this was a case of reconstitution of the partnership...