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Issues: Whether the partner concerned was a minor on the date of the partnership deed and, if not, whether the firm was entitled to registration and continuation of registration.
Analysis: The partnership deed was executed on 1 January 1974 and the partner concerned signed as a major. The School Leaving Certificate was not treated as conclusive, and its correctness was displaced by the affidavit and statement of the father, which indicated a birth in 1954. The certificate of the medical jurist also supported the assessee's case and was admissible as the statement of a deceased person. On the totality of the evidence, the finding that the partner was a minor was not sustainable, and there was no other ground to deny the firm's genuineness.
Conclusion: The partner was major on the relevant date, the firm was genuine, and the assessee was entitled to registration for the assessment year 1975-76 and continuation of registration for the assessment year 1976-77.
Final Conclusion: The orders of the authorities below were set aside and the assessee succeeded in both appeals.
Ratio Decidendi: An entry in a school transfer certificate is not conclusive proof of age and may be displaced by reliable surrounding evidence, including admissible evidence from a deceased person.
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