TMI Blog1971 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... d by GROVER J.-- This is an appeal from a judgment of the Andhra Pradesh Nigh Court arising out of a reference made under section 66(1) of the Indian Income-tax Act, 1922, hereinafter called the " Ac t", of the question whether, on the facts and in the circumstances of the case, the application under section 26A of the Act was filed out of time. The facts are not in dispute. The assessee-firm was constituted under a deed of partnership dated October 6, 1955. It was to come into existence with effect from November 5, 1954. The assessee filed an application under section 26A of the Act for registration of the firm for the assessment year 1956-57. The " previous year " of the firm was shown as the year ending October 26, 1955. This appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the firm is not registered under the Indian Partnership Act, 1932 (IX of 1932), or where the deed of partnership is not registered under the Indian Registration Act, 1908 (XVI of 1908), and the application for the registration is being made for the first time under the Act, (i) within a period of six months of the constitution of the firm or before the end of the ' previous year ' of the firm, whichever is earlier, if the firm was constituted in that previous year ; (ii) before the end of the previous year in any other case ; (b) where the firm is registered under the Indian Partnership Act, 1932 (IX of 1932), or where the deed of partnership is registered under the Indian Registration Act, 1908 (XVI of 1908), before the end of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of firms " and shall file the statement. In Ram Prasad v. Kamta Prasad, it was laid down that the registration of a firm under the Partnership Act takes place only when the necessary entry is made in the register of firms. Even under section 69 of the Partnership Act, which deals with the effect of non-registration, it has been consistently held that the registration of a firm subsequent to the filing of the suit did not cure the defect : See Danmal Purshotam Dass v. Babu Ram Chhote. Thus, under the partnership law it can be taken to have been settled by decisions of High Courts from a long time that the registration of a firm takes place only when the necessary entry is made in the register of firms under section 59 of the Partnership ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under appeal, referred to the statement extracted from the report of the Special Committee which had been appointed by the Government of India to examine the provisions of the Bill before it came to be passed by the Central Legislature as the Partnership Act and reference was made in particular to the statement relating to clause 58 corresponding to section 59 of the Partnership Act to the effect that the registrar was a mere recording officer and that he had no discretion but to record the entry in the register of firms. We are unable to see how that statement can be taken into consideration for the purpose of interpreting the relevant provisions of the Partnership Act. We also cannot concur with the other reasoning of the High Court for ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
