Partnership deed invalid for registration where a minor was made a full partner contrary to partnership law.

A minor cannot be made a full partner under partnership law, though the minor may be admitted only to the benefits of partnership with the adult partners' consent. The income-tax definition of "partner" does not enlarge contractual capacity or validate a deed that, on its face, treats the minor as having the same rights and liabilities as adult partners. Registration under section 26A must be based on the actual instrument executed, and the authorities cannot recast the deed into a different contract. The partnership deed was therefore not valid for registration, and the reference was answered in favour of the Revenue.

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Issues: Whether a partnership deed was valid for registration when it purported to admit a minor as a full partner.

Analysis: A minor cannot become a full partner under the partnership law, though he may be admitted to the benefits of partnership with the consent of the adult partners. The definition of "partner" in the income-tax law does not enlarge contractual capacity so as to validate a deed that, on its face, makes the minor a full partner with rights and liabilities equal to those of adults. Registration under section 26A can be granted only on the basis of the actual instrument executed by the parties, and the authorities cannot rewrite it into a different contract by treating the adults alone as partners contrary to the deed.

Conclusion: The partnership deed was not valid for registration, and the answer to the referred question was in the negative, in favour of the Revenue.

Ratio Decidendi: A partnership instrument that expressly makes a minor a full partner, contrary to the partnership law, cannot be treated as a valid deed for registration under the income-tax law, and the tax authorities must register only the contract actually executed.

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