Forgery/cheating

Querist : Anonymous (Querist) 10 October 2011 This query is : Resolved
If the dissolution deed(retirement deed) of a registered partnership firm(under the Indian partnership act,1932) is not registered(and never produced) at the office of the registrar(The office of Excise and taxation department,Punjab under the Punjab general sales tax 1948 and Central sales tax(registration and turnover) rules,1957) and also no amended has been done on the certificate of registration provided by the excise and taxation officer.

is the retirement deed/dissolution deed of the firm would be considered legal or valid.

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Raj Kumar Makkad (Expert) 10 October 2011
If such Deed is otherwise found valid and accurate means duly registered/executed then it shall be treated as valid and penalty for non-submission of such deed to all concerned authorities can be imposed in that case.

prabhakar singh (Expert) 11 October 2011
Validity of the deed in case of proof of execution shall not be in question but admissibility of it as evidence any where shall always arise unless it is filed with registrar of firms and his register is got corrected and a certified copy there of is obtained as that is the only procedure in Partnership Act to prove such facts[ section 68 lays Rules of evidence].

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