https://www.taxtmi.com/caselaws?id=787494 The Indian Partnership Act, 1932 confers only limited rectification powers on the Registrar: Section 64 allows correction of entries so the register matches filed documents, but it does not authorise cancellation of a firm's registration certificate or adjudication of disputed factual issues. The Delhi Partnership (Registration of Firms) Rules, 1972 permit protest, document examination and inquiry, yet do not create a de-registration power. A registration certificate is an acknowledgment of statutory particulars and cannot be rescinded under Section 21 of the General Clauses Act, 1897. The Delhi HC further noted that the cancellation was issued by an authority other than the Registrar contemplated by Section 57 and, on the facts, fraud was not shown in a manner justifying cancellation. en-us Fri, 27 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787494 The Indian Partnership Act, 1932 confers only limited rectification powers on the Registrar: Section 64 allows correction of entries so the register matches filed documents, but it does not authorise cancellation of a firm's registration certificate or adjudication of disputed factual issues. The Delhi Partnership (Registration of Firms) Rules, 1972 permit protest, document examination and inquiry, yet do not create a de-registration power. A registration certificate is an acknowledgment of statutory particulars and cannot be rescinded under Section 21 of the General Clauses Act, 1897. The Delhi HC further noted that the cancellation was issued by an authority other than the Registrar contemplated by Section 57 and, on the facts, fraud was not shown in a manner justifying cancellation. Case-Laws Indian Laws Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787494