https://www.taxtmi.com/caselaws?id=282529 Section 63(1) of the Indian Partnership Act allows a partner to give notice of a change in the constitution of a registered firm and requires the Registrar to record it once given; it does not impose any filing limitation period. Rule 4(2) of the Andhra Pradesh Partnership (Registration of Firms) Rules, 1957, by requiring notice within 15 days, exceeded the rule-making power under Section 71, which permits only prescription of form and mode of notices and register entries. The rule was held ultra vires and invalid, the Registrar's refusal to record the notice was quashed, and the change was directed to be recorded. en-us Fri, 15 Feb 1974 00:00:00 +0530 Mon, 12 Aug 2019 16:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282529 Section 63(1) of the Indian Partnership Act allows a partner to give notice of a change in the constitution of a registered firm and requires the Registrar to record it once given; it does not impose any filing limitation period. Rule 4(2) of the Andhra Pradesh Partnership (Registration of Firms) Rules, 1957, by requiring notice within 15 days, exceeded the rule-making power under Section 71, which permits only prescription of form and mode of notices and register entries. The rule was held ultra vires and invalid, the Registrar's refusal to record the notice was quashed, and the change was directed to be recorded. Case-Laws Indian Laws Fri, 15 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282529