ADAMJI LOOKMANJI AND CO Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The petitioners have challenged orders dated 25th April, 2005 and 12th October, 2004, passed by the Registrar of Firms, Maharashtra State, mumbai under section 69a of the Indian Partnership Act, 1932, in terms of maharashtra Amendment Act, 29 of 1984, (for short "mah. State Amendment") by which a retrospective penalty of Rs. 1,03,680/- has been levied for non-intimation of alterations in the partnership deeds dated 17-4-1972, 21-8-1975 and 18-10-1979.

(2.) Petitioner No. 1 M/s Adamji Lookmanji and Co. (for short "the firm") is a partnership firm which was registered on 18th February, 1946 under the Indian partnership Act. Petitioner Nos. 2 to 4 are the partners of the said firm under deeds of Partnership dated 8th December, 1982 and dated 1st December, 1999. Respondent No. 2 is the Registrar of Firms who is exercising the powers, functions and duties under the Indian Partnership Act. Mr. Adamji Yahyabhai jasdanwala, a partner of the firm, now retired, shifted his residence on 17th april, 1972. Petitioner No. 2 shifted his residence on 21st August, 1975. Mr. Abbas Jasdanwala, now retired, also shifted his residence on 18th October, 1979. The re-constitution of the firm in the year 1982 was intimated to the office of respondent No. 2. By Deed of Partnership dated 1st December, 1999, petitioner no. 3 and petitioner No. 4 have been admitted as partners of the firm. The petitioners through their advocates lodged the Deed of Partnership dated 1st december, 1999 and Form "e" as prescribed in the Indian Partnership Act, being the notice of change of constitution of the said firm on 27th December, 1999 with respondent No. 2. As two more partners had retired from the firm, another intimation in Form "e" was submitted with respondent No. 2 on 17th January, 2000, Respondent No. 2 noted the change of address of one Adamji and Abbas and also called upon the petitioners to submit Form "d" by its intimation dated 14-3-2000. By notice dated 25th September, 2000, the petitioner was called upon to furnish documentary proof of change of address and details of the continuing partners. The advocate for the petitioners submitted the same on 4th January, 2001. Respondent No. 2 by another intimation dated 8th March, 2001 called upon the petitioners to file an affidavit stating their respective correct residential addresses and also to explain why the said changes should not be rejected, as the changes were not intimated within the period of 90 days from the date of change i. e. 4th January, 2001 as per section 63 (1a) of the Maharashtra State amendment. The petitioners had complied with the said requisition on 17th May, 2002.

(3.) On 26th August, 2004, respondent No. 2 [intimated to the petitioners about the delay of 17,280 days as per section 62-A of the Act, in filing Form "d" and therefore called upon them to show cause why penalty of Rs. 1,72,800/-should not be levied. The petitioner made representation and explained their case. However, the Registrar of Firms Maharashtra State by an order dated 12-10-2004 ordered penalty of Rs. 1,03,680/- and the same has been confirmed further by an order dated 25th April, 2005. Therefore, the present petition.