TaxTMI 
TaxTMI 
1934 (7) TMI 16
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....itioners against the opposite party No. 1 for recovery of a certain sum of money. The learned Munsif has dismissed the suit on the ground that Section 69, Clause (2), Partnership Act of 1932 is a bar against the present suit. It is not disputed before us that the petitioner and the opposite party (2) constituted a firm as contemplated by Section 4, Partnership Act, and that the said firm has not b....
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....ed firms to come on the Register under the provisions of the new Act. Prima facie such an enactment would be unjust, no opportunities were given to them to register for no fault of theirs, they would be deprived of the right to enforce a claim which accrued to them before the Act came into operation. In order to obviate this hardship the legislature suspended the operation of Section 69 for a, yea....
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....egins to operate. Again Section 69, being an enactment which deals with procedure only, i.e., the mode in which a right of action already existing shall be asserted, may be considered as retrospective in its operation and may be held to apply prima facie to all actions; pending as well as future: see Krimbray v. Draper, (1867) 3 QB 160 at 163 (Blackburn, J.). The legislature therefore wanted to sa....