Legal representative's signature can validly support renewal of firm registration where the partnership deed provides for continuance after death.

Rule 6 of the Income-tax Rules, 1922 allowed a renewal application to be signed by all partners or, where a partner had died, by the deceased partner's legal representative. Where the partnership deed provided that the firm would continue after a partner's death with the surviving partners and the deceased partner's heirs or legal representatives, the signature of the deceased partner's son as legal representative was sufficient. Minor defects, including failure to amend the deed or to mention the death in the application body, did not invalidate the renewal request.

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Issues: Whether the application for renewal of registration of the firm was defective and liable to be rejected when one partner had died before the application was filed and his legal representative signed the application.

Analysis: Rule 6 of the Income-tax Rules, 1922 permitted a renewal application to be signed by all partners or, where applicable, by the legal representative of a deceased partner. The partnership deed provided that the firm would continue after the death of a partner with the surviving partners and the heirs or legal representatives of the deceased partner. On that basis, the signature of the deceased partner's son as legal representative was sufficient. The omission to amend the deed, the non-mention of the death in the body of the application, and similar irregularities were treated as minor defects that did not vitiate the application.

Conclusion: The application for renewal of registration was not defective and ought not to have been rejected.

Ratio Decidendi: Where the partnership deed itself provides for continuance of the firm after a partner's death and the renewal application is signed by the deceased partner's legal representative in accordance with Rule 6, minor formal defects do not invalidate the application for renewal of registration.

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