https://www.taxtmi.com/caselaws?id=272843 Belated filing justified rejection of registration for the relevant three-month period, as the application was beyond the prescribed time for that assessment year. A partnership formed to work a mine under an assignment made without prior sanction was nevertheless not prohibited by the mining statute or rules, because the transfer rule regulated transfer of the lease but did not forbid the partnership itself, and section 4 dealt with original grants rather than post-grant transfers. The agreement was therefore not illegal or forbidden by law, and the partnerships remained entitled to registration. en-us Wed, 22 Jun 1966 00:00:00 +0530 Mon, 21 May 2018 13:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272843 Belated filing justified rejection of registration for the relevant three-month period, as the application was beyond the prescribed time for that assessment year. A partnership formed to work a mine under an assignment made without prior sanction was nevertheless not prohibited by the mining statute or rules, because the transfer rule regulated transfer of the lease but did not forbid the partnership itself, and section 4 dealt with original grants rather than post-grant transfers. The agreement was therefore not illegal or forbidden by law, and the partnerships remained entitled to registration. Case-Laws Income Tax Wed, 22 Jun 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272843