Mandatory personal signatures for firm registration renewal; omission by a major partner renders the application invalid.

An application for registration or renewal of a firm under the income-tax rules had to be personally signed by all partners other than minors. The rule was treated as mandatory, and the benefit of registration was available only on strict compliance with that condition. A signature by an agent was insufficient, and omission of any partner's personal signature was fatal. Where a former minor had attained majority before the renewal application and had not opted out of the firm, he was a full partner whose signature was required. The renewal application was therefore invalid for want of that signature.

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Issues: Whether an application for registration or renewal of a firm under the income-tax rules was invalid if it was not signed personally by all partners, including a partner who had become a major before the application was made.

Analysis: The statutory scheme required an application for registration and renewal to be signed by all partners, not being minors, personally. The language of the relevant rules was treated as imperative, and the benefit of registration was regarded as a privilege available only on strict compliance with the prescribed conditions. The authorities relied on earlier decisions holding that a signature by an agent was insufficient and that omission of a partner's personal signature was fatal to the application. Since the former minor had attained majority before the renewal application and had not opted out of the firm, he was to be treated as a full partner whose signature was necessary.

Conclusion: The signature requirement was mandatory, and the renewal application was invalid for want of the major partner's personal signature. The reference was answered in favour of the Revenue and against the assessee.

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