https://www.taxtmi.com/caselaws?id=272858 Where a tobacco licence is personal to the grantee and the excise rules require notice to the licensing authority and amendment of the licence on formation of a partnership, non-compliance renders the arrangement prohibited by law. A partnership entered into without reporting it or obtaining the required amendment is illegal, and participation in the business would itself attract statutory penalty. A suit for accounts cannot be maintained on the footing of such an unlawful partnership, and the plaintiff cannot switch to an agency theory when the case pleaded was partnership. The civil claim was therefore not maintainable. en-us Tue, 24 Jul 1956 00:00:00 +0530 Mon, 21 May 2018 16:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272858 Where a tobacco licence is personal to the grantee and the excise rules require notice to the licensing authority and amendment of the licence on formation of a partnership, non-compliance renders the arrangement prohibited by law. A partnership entered into without reporting it or obtaining the required amendment is illegal, and participation in the business would itself attract statutory penalty. A suit for accounts cannot be maintained on the footing of such an unlawful partnership, and the plaintiff cannot switch to an agency theory when the case pleaded was partnership. The civil claim was therefore not maintainable. Case-Laws Central Excise Tue, 24 Jul 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272858