Partnership deed date recital error does not invalidate a genuine instrument where execution facts show a valid agreement.

A partnership deed is not rendered invalid merely because the recital of the execution date conflicts with the stamp-purchase date or the later date on which the partners actually signed it. The instrument must be read as a whole, and an incorrect date recital is not decisive where surrounding facts show that the deed was executed after the stamps were purchased and the partnership was genuine. On that footing, refusal of firm registration on this ground was unjustified.

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Issues: Whether the partnership deed was invalid because the recital of the date of execution conflicted with the date on which the stamps were purchased and the deed was actually executed, and whether registration of the firm was rightly refused on that basis.

Analysis: The deed had to be read as a whole. A wrong recital as to the date of execution did not by itself invalidate the instrument when the surrounding facts showed that the stamps had been purchased before actual execution and the partners signed the document later. The Tribunal erred in treating the incorrect recital as decisive. The finding that the partnership was genuine was not disturbed.

Conclusion: The deed was a valid partnership document and the refusal of registration was unjustified. The question was answered in favour of the assessee and against the revenue.

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