https://www.taxtmi.com/caselaws?id=193422 A firm is not a separate legal entity from its partners, so displaced persons carrying on business as partners could use the firm name in an application under the Act where the partners themselves satisfied the statutory definition. The use of the firm name was treated as procedural, and the Code of Civil Procedure, applied through the Act, permitted that mode of description. By contrast, a claim for unliquidated damages for breach of contract was not a "debt", because the Act required an existing pecuniary liability. Such damages arose only after judicial determination, so the tribunal had no jurisdiction to entertain the claim. en-us Thu, 14 Jan 1954 00:00:00 +0530 Fri, 28 Jul 2017 16:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193422 A firm is not a separate legal entity from its partners, so displaced persons carrying on business as partners could use the firm name in an application under the Act where the partners themselves satisfied the statutory definition. The use of the firm name was treated as procedural, and the Code of Civil Procedure, applied through the Act, permitted that mode of description. By contrast, a claim for unliquidated damages for breach of contract was not a "debt", because the Act required an existing pecuniary liability. Such damages arose only after judicial determination, so the tribunal had no jurisdiction to entertain the claim. Case-Laws Indian Laws Thu, 14 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193422