VALJI SHAMJI CHHEDA Vs. BHUDERBHAI BAJIDAS PATEL

JUDGEMENT

(1.) In the above Notice of Motion, the Plaintiffs have moved this Court for adinterim reliefs. However, the Defendants have raised the contention that this Court has no jurisdiction to entertain the suit since the Partnership Firm i.e. Laxmi Developers is not registered under the provisions of the Indian Partnership Act, 1932 ("the Act"). In view thereof, by consent of the parties, the following issue is framed as a preliminary issue and decided hereunder:

(2.) According to the Plaintiffs, a Partnership Deed was executed on 11 th August 1986, between the Plaintiffs and Defendant Nos. 1 to 3. By the said Partnership Deed, the Partnership Firm was constituted under the name and style of "Laxmi Developers" for conducting the business of investment in properties, development of the same and also for sale of shops, flats, commercial premises and to acquire open spaces for development.

(3.) According to the Plaintiffs, after the constitution of the said Partnership Firm, an application for registration in the prescribed Form A was filed on 16 th September 1986, before the Registrar of Firms. The said application was signed by all the Partners including Defendant Nos. 1 to 3. The said application was numbered as AR/26115/D/2/86 by the Registrar of Partnership Firms. In the said application form, the name of Plaintiff No.7, who was a minor at that time, was mentioned in Column "D" instead of Column "G". Therefore, the Registrar of Partnership Firms issued a notice dated 1 st January 1986 addressed to Arvind Raman & Company, Chartered Accountants of the said Laxmi Developers to the effect that in the application form dated 16 th September 1986, there is an objection which is required to be removed. A reminder was also sent on 11 th December 1989. The Plaintiffs have produced the IncomeTax Returns of Laxmi Developers for the Accounting Years 19871988 and 19881989, which were filed on 11 th August 1986 and also a declaration dated 31 st August 1989 under Section 184 (7) filed with the IncomeTax Department for continuation of its registration. The said declaration is also signed by Defendant Nos. 1 to 3 herein. In the IncomeTax Returns, the balancesheet of the Partnership Firm is also filed for the years 19871988 and 1988 1989. The Plaintiffs have also produced a certificate dated 9 th June 2012 issued by Vijay M. Dhanak, Partner of M/s.Arvind Raman and Company, Chartered Accountants of the said Partnership Firm Laxmi Developers to the effect that the Partnership Deed dated 11 th August 1986 was signed by all the Partners including Defendant Nos. 1 to 3 in his presence and the said Chartered Accountant Firm has also applied for registration of the Partnership Firm, and has received a Permanent Account Number for the said Partnership Firm.