https://www.taxtmi.com/caselaws?id=16590 A Kerala HC decision on liquor licensing and tax registration held that using one partner's excise licence through the firm amounted to an impermissible transfer of the liquor privilege in breach of Abkari law and licence conditions, which prohibited transfer, lease, sub-renting or other alienation without prior written sanction. The Court further held that a partnership formed or continued to carry on liquor business in violation of excise law was hit by the prohibition on unlawful objects under section 23 of the Contract Act, making the arrangement void. On that basis, the firm was not recognised as a genuine partnership and was denied registration under the Income-tax Act. en-us Thu, 11 Dec 1997 00:00:00 +0530 Fri, 24 Aug 2018 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16590 A Kerala HC decision on liquor licensing and tax registration held that using one partner's excise licence through the firm amounted to an impermissible transfer of the liquor privilege in breach of Abkari law and licence conditions, which prohibited transfer, lease, sub-renting or other alienation without prior written sanction. The Court further held that a partnership formed or continued to carry on liquor business in violation of excise law was hit by the prohibition on unlawful objects under section 23 of the Contract Act, making the arrangement void. On that basis, the firm was not recognised as a genuine partnership and was denied registration under the Income-tax Act. Case-Laws Income Tax Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16590