Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
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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