https://www.taxtmi.com/caselaws?id=14292 A partnership arrangement used to exploit an abkari auction privilege was held unlawful where the successful bid stood only in one person's name and the alleged transfer of the liquor licence privilege to the firm was prohibited by rule 6(22) of the Kerala Abkari Shops (Disposal in Auction) Rules, 1974. Because the arrangement was hit by the statutory prohibition and treated as void under section 23 of the Indian Contract Act, 1872, and there was no contemporaneous material showing that the bid was made for and on behalf of the firm, the firm could not be regarded as genuine for registration under section 184 of the Income-tax Act, 1961. Registration was therefore refused and the challenge failed. en-us Tue, 31 Oct 2000 00:00:00 +0530 Wed, 15 Jul 2009 10:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14292 A partnership arrangement used to exploit an abkari auction privilege was held unlawful where the successful bid stood only in one person's name and the alleged transfer of the liquor licence privilege to the firm was prohibited by rule 6(22) of the Kerala Abkari Shops (Disposal in Auction) Rules, 1974. Because the arrangement was hit by the statutory prohibition and treated as void under section 23 of the Indian Contract Act, 1872, and there was no contemporaneous material showing that the bid was made for and on behalf of the firm, the firm could not be regarded as genuine for registration under section 184 of the Income-tax Act, 1961. Registration was therefore refused and the challenge failed. Case-Laws Income Tax Tue, 31 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14292