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Judgment Search Results Home > Cases Phrase: indian partnership act Court: gujarat Page 1 of about 411 results (0.020 seconds)

Jan 25 1994 (HC)

Parmanand Vadilal Vasani and anr. Vs. State of Gujarat and anr.

Court : Gujarat

Reported in : AIR1994Guj206; (1994)2GLR1634

..... at annexure h to this petition.3. it appears that the competent authority remained totally ignorant of the relevant provisions contained in the indian partnership act, 1932 ('the partnership act' for brief). the position of law emerging therefrom would be that, when a partnership consists of only two partners, on the death of either partner, the firm automatically stands dissolved as there could not be a ..... remain undivided.4. the appellate authority appears to have misdirected himself by erronneously holding that, since the partnership was not registered under the partnership act, its existence could not be recognised. i wish the appellate authority had kept in mind the relevant provisions contained in section 69 of the partnership act before reaching such erroneous conclusion. it is needless to say that registration of a ..... partnership firm thereunder is not compulsory. such registration enables the partnership firm to file a suit with respect to certain transactions connected with the contract with the .....

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Jun 28 1968 (HC)

Madhavji Khatau Katira and anr. Vs. Trikamdas Narandas Tanna

Court : Gujarat

Reported in : AIR1969Guj205

..... he had been expelled from the suit firm. he has been wrongfully expelled. it is a mala fide act of the appellants and it is in contravention of the statutory provisions of the indian partnership act. after the suit notice ex. 28, the respondent was not allowed to take part in the affairs ..... prosecuting the suit. the suit was a suit to recover the debt due, to the firm. it was, therefore, observed:'under section 47, partnership act after the dissolution of a firm, the remaining partners may represent the dissolved firm including the interest of the deceased partner to recover any debt due ..... district judge cannot therefore, be disturbed so far as they are concerned. in the circumstances, it would not be possible to take accounts of the partnership even if the appellant succeeded in this appeal. this appeal, therefore, cannot legitimately be proceeded with in the absence of the legal representatives of ..... wrong. it was not bona fide. notice of expulsion was ultra vires, illegal and unenforceable. clause 25 of the partnership agreement is consistent with section 33(1) of the act provided it is exercised in good faith by majority of partners. that the respondent was not expelled by the appellants in ..... have expelled the plaintiff-respondent in the bona fide exercise of the power of expulsion vested in them in view of the provisions of the partnership agreement referred to, in the plaint that the suit was misconceived and not maintainable. the suit should be dismissed.5. the learned trial judge .....

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Jun 28 1973 (HC)

Mrudula Nareshchandra Vs. Controller Estate of Duty

Court : Gujarat

Reported in : [1975]100ITR297(Guj)

..... in favour of his legal representatives. 11. we find that these contentions of the learned advocate of the accountable persons suffer from a serious misapprehension as regards the incidence of partnership agreement. 12. sections 14 and 15 of the indian partnership act preclude any partners from claiming any property or any specific share in any property of the firm so long as the ..... partnership subsists and the accounts thereof are not taken. this is because of the community of interest which all the partners have in the properties of the firm. but this does ..... further contended that, on account of the dissolution of the firm resulting from the death of a partner, new rights come into existence as provided by section 46 of the partnership act in favour of his legal representative. according to shri pathak, therefore, extinguishment of the deceased partners and emergence of new rights in favour of his legal representatives show that there ..... , the interest of the deceased extended even to it. as held by the supreme court in k. k. shah v. khorshed banu, section 55 of the partnership act does not provide that goodwill of a partnership firm can be taken into account only when there is a general dissolution of the firm, and not when the representatives of a deceased partners claim his .....

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Jul 17 1992 (HC)

Kantilal Jethalal Gandhi Vs. Ghanshyam Ratilal Vyas

Court : Gujarat

Reported in : AIR1994Guj56; (1992)2GLR493

..... due payable to an unregistered firm, though dissolved, would be hit by the relevant provisions contained in s. 69 of the indian partnership act, 1932 (the 'act' for brief).4. it would be quite proper to look at s. 69 of the act in order to understand the challenge made to the impugned order passed by the learned trial judge. it reads:'effect of non ..... upon an unregistered partnership acquiring property or assets. all that it does is to make a suit instituted by an unregistered ..... an unregistered partnership making contracts either between the partners inter se or with some third party, nor ..... the continuance of the partnership. hence where an unregistered partnership has been dissolved, money due to the partnership from a third party in respect of dealing between him and the partnership during its subsistence can be recovered by means of a suit.'in the course at its judgment, it has also been held:'it is to be noticed that the partnership act places no prohibition upon .....

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Nov 23 1983 (HC)

Mohatta Brothers Vs. Commissioner of Income-tax, Gujarat, Ahmedabad

Court : Gujarat

Reported in : [1985]153ITR247(Guj)

..... we are of the opinion that the factors which have been considered by the ito or the tribunal cannot conclude the matter. section 42 of the indian partnership act provides that a firm is dissolved, inter alia, upon the death of a partner subject to a contract to the contrary between the partners. the principle ..... 's case decided by the allahabad high court was one under s. 26 of the indian i.t. act, 1922, where the allahabad high court held that assuming that the death of the partner did not dissolve the partnership firm which continued even thereafter, it was impossible for the surviving partners to certify as required ..... -tax law also, the concept of a change in the constitution of a firm is interpreted on the same lines as in the partnership law, though s. 187 of the act of 1961 clearly specifies as to what would amount to a change in the constitution of a firm. the meaning which has been ..... to enable the ito to grant registration as provided in s. 184(8) of the act of 1961. the fact of a change in constitution of the firm can thus be established by producing the original partnership deed which was executed between the surviving partners and the deceased partner and also by production ..... that the profit or loss arose when the accounts were closed; and since no fresh partnership deed was executed, the firm was dissolved and the registration originally granted cannot be continued under s. 184(2) of the act. the assessee took the matter in appeal to the aac, who following the decision of .....

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Mar 21 1994 (HC)

Ganpati Salt Works and anr. Etc. Vs. State of Gujarat and anr.

Court : Gujarat

Reported in : AIR1995Guj61; (1994)2GLR1697

..... case, there is clear breach of the conditions and the respondent was, therefore, entitled to terminate the lease in respect of the plots in question.11. section 14 of the indian partnership act, 1932 reads as under :--'14. property of the firm. -- subject to contract between the partners, the property of the firm includes all property and rights and interest in property originally ..... defendants 10 to 14 and defendants 1 to 9 equally. in these facts of the case, the supreme court interpreted the provisions of section 14 of the partnership act holding that the whole concept of partnership is to embark upon a joint venture and for that purpose to bring in as capital money or even property including immovable property. once that is done ..... ), it cannot be concluded that the leasehold right in respect of the plots in question would be the, partnership properties, within the meaning of section 14 of the partnership act. in the facts of the case, the financial partner permitted to be inducted in the partnership was with a limited purpose of rendering financial assistance to the business of manufacturing sale etc. and that ..... . the partnershipfirm was, therefore, entitled to be in possession and enjoyment of the said partnershipproperty in accordance with section 14 of theindian partnership act, 1932.9. on careful consideration of the materials on record, i do not find any merit in the submission of mr. shah. under clause 11 of the lease agreement entered .....

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Nov 08 1962 (HC)

Dilipsinhji P. Desai and Brothers Vs. Commissioner of Income-tax, Guja ...

Court : Gujarat

Reported in : (1963)0GLR665; [1964]54ITR91(Guj)

..... on 29th june, 1953, could not be regarded as a minor. it was strongly urged on behalf of the assessee that, under the provisions contained in section 30 of the indian partnership act, laxmansinhji had, within six months of the date of his attaining majority, a right to elect to that effect and that under the provisions contained in section 30, sub-section ..... (5), of the indian partnership act, 1932, his position as regards the firm would be determined by such notice. it is further provided by section 30, sub-section (5), that if he fails to give such ..... he had elected to become a partner as from kartak sud 1, samvat year 2010, with the result that having regard to the provisions contained in section 30 of the indian partnership act, under sub-section (7) thereof, his rights and liabilities as a minor continued up to the date on which the became a partner. it has been strongly urged by mr ..... provide by section 2(6b) a definition of the expression 'partners'. it is there laid down that in the indian income-tax act, 1922, unless there was anything repugnant in the subject or context, the expression 'partner' had the same meaning as in the indian partnership act, save and except that the expression 'partner' included any person who being a minor had been admitted to .....

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Dec 08 2004 (HC)

Manjibhai Govindbhai Chikani Vs. Mulji Lakha and Co.

Court : Gujarat

Reported in : AIR2005Guj183

..... , however, made on 04.05.2002, but then once it is recorded, it is effective from 01.01.1975. the learned advocate submitted that, though in section 42 of the indian partnership act, 1932 it is provided that; on happening of certain contigencies, a firm stands dissolved.but then the opening part of the section is:'subject of contract between the partners....' the ..... so-called firm, m/s.mulji lakha & co. had come into existence, the same stood dissolved on the death of shri mulji lakha, in view of section 42 of the indian partnership act, 1932.7.7. the learned senior advocate submitted that, the order passed by the learned judge, injuncting his clients not only from selling, transferring, assigning plot no. 32 of revenue ..... (hereinafter referred to as plaintiffs) filed the suit, being special civil suit no. 136 of 2002. it is claimed by the plaintiffs that respondent no. 1 - partnership firm is a registered partnership firm under the indian partnership act, 1932; that the land - the subject matter and dispute, was purchased by the partners of the firm by a registered sale deed dated 13.08.1867 in ..... the name of deceased patel mulji lakha; that on the vary same day, i.e. on 13.08.1967, a partnership deed was also executed between the partners .....

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May 04 2011 (HC)

Sanjeev C Bordia and 1 Vs Sunilkumar Mohansingh Bordia

Court : Gujarat

..... , submitted that what the ld. arbitrator was called upon to decide was only the issue 'as to whether the tenancy right was asset of the partnership firm or not, as contemplated under section 14 of the indian partnership act. there was no dispute regarding possession or rent between the landlord and the tenant. it is, therefore, submitted that the city court erred in coming ..... to the conclusion that the dispute involved in this matter, falls within the four corners of section 28 of the bombay rent act.5.2. mr. mihir joshi, ld ..... kanoji tankar v/s. santaram kanoji tankar reported in [1969] 3 s.c.c. 555. hon'ble the apex court elaborately discussing the provisions contained in section 14 of the partnership act, observed that under section 14, property belonging to a person, in the absence of an agreement to the contrary, does not on the person entering into a ..... 'ble the apex court relied upon other circumstantial evidence. hon'ble the apex court also took into consideration section 14 of the partnership act regarding the property of the firm. hon'ble the apex court observed that in absence of partnership deed, there was no direct evidence, it was difficult for the court to arrive at a finding that the tenancy rights were .....

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Apr 25 1967 (HC)

Union of India (Uoi) Owning Western Railway Vs. Lalji Bhimji

Court : Gujarat

Reported in : AIR1969Guj55

..... of it it appears clear that the present darkhast is not filed by the original decree-holder but by the firm, constituted under the provisions of the indian partnership act and by one nanubhai harjivandas in his individual capacity. the contention of mr. mankad, the learned advocate for the respondent, is that the same person ..... has come forward to execute that decree in this darkhasti proceedings. a joint hindu family firm is a firm not governed by the provisions of the partnership act, but by the normal personal law governing the hindus. both the firms, even if sharers are the same, stand on a different footing -- each ..... that non-compliance thereof would render the application invalid in the sense that it was not in accordance with law as contemplated under article 182(5) of the indian limitation act.10. apart from that position, if we turn to the second part of clause (5) of article 182, it contemplates '. . . . .or ..... us is to see whether the darkhast filed by the decree-holder was in accordance with law as contemplated under article 182(5) of the indian limitation act. in that darkhast the prayers made were to ask the court to serve a notice on the government to make payment under section 82 of ..... to be the decree-holder as such entitled to execute the decree; that the execution application is barred by limitation under article 182 of the indian limitation act as the previous execution applications no. 65/51 and no. 02/53 were not in accordance with law; that there was no legal entity .....

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