Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
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The article examines the statutory limits on cancellation of partnership registration, concluding that the Deputy Commissioner lacked power to review or cancel a registration and that administrative supervision does not transfer the Registrar's statutory functions; therefore the impugned cancellation was unauthorized. It explains that Section 64 permits only rectification of register entries to conform with filed documents and is not a tool for adjudicating rival claims or cancelling registration, and that Section 21 of the General Clauses Act cannot be invoked to supply a cancellation power absent express provision. It also holds a resignation is operative only when tendered and accepted and that no fraud was proved to vitiate registration, leading to restoration of the registration certificate.
The article examines the statutory limits on cancellation of partnership registration, concluding that the Deputy Commissioner lacked power to review or cancel a registration and that administrative supervision does not transfer the Registrar's statutory functions; therefore the impugned cancellation was unauthorized. It explains that Section 64 permits only rectification of register entries to conform with filed documents and is not a tool for adjudicating rival claims or cancelling registration, and that Section 21 of the General Clauses Act cannot be invoked to supply a cancellation power absent express provision. It also holds a resignation is operative only when tendered and accepted and that no fraud was proved to vitiate registration, leading to restoration of the registration certificate.
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