https://www.taxtmi.com/caselaws?id=28624 A partnership formed to carry on liquor business without the Collector's written permission endorsed on the licence did not satisfy the mandatory Madhya Pradesh Excise Rules and was void ab initio. The requirement of specific written permission and endorsement could not be replaced by substantial compliance, because the licence conditions were treated as compulsory. As the partnership was legally invalid, it could not support registration of the firm under the Income-tax Act, and the refusal of registration was upheld on that basis. The discussion also distinguishes a cited Supreme Court decision on the ground that the prohibition there did not apply to the relevant licence form. en-us Fri, 29 Feb 1980 00:00:00 +0530 Wed, 24 Feb 2010 14:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28624 A partnership formed to carry on liquor business without the Collector's written permission endorsed on the licence did not satisfy the mandatory Madhya Pradesh Excise Rules and was void ab initio. The requirement of specific written permission and endorsement could not be replaced by substantial compliance, because the licence conditions were treated as compulsory. As the partnership was legally invalid, it could not support registration of the firm under the Income-tax Act, and the refusal of registration was upheld on that basis. The discussion also distinguishes a cited Supreme Court decision on the ground that the prohibition there did not apply to the relevant licence form. Case-Laws Income Tax Fri, 29 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28624