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2004 (9) TMI 29 - ALLAHABAD HIGH COURTPartnership – Registration - Signature vis-a-vis Thumb impression - It is not necessary that the partnership deed must bear the signature in letters and words. Thumb impression is one of the modes of signature to identify and specify as also to bind the person putting the thumb impression on a document. It is also recognised under section 3(56) of the General Clauses Act, 1897. The court also takes judicial notice of the fact that even on important documents like registration of a sale deed apart from the signature of the seller his thumb impression is also taken by the registration department to make it definite that the seller is the same person. There is no particular mode of signature prescribed under the Income-tax Act or the rules framed thereunder. Therefore putting thumb impression amounts to signing a document. Thus no adverse inference can be drawn from the fact that the two partners instead of signing the partnership deed had put their thumb impressions - Held that the assessee was entitled to the registration
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