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Dear Querist,

An unregistered firm is precluded within the meaning of section 69(2)of the Partnership Act only from filing a civil suit for recovery or to enforce a contractual liability. The bar envisaged in the section has no application to criminal cases. The non-registration of the firm impedes it only to invoke the civil remedy, such as for recovery of money, etc. A prosecution under S.138 of NI Act is criminal in nature, and not for the recovery of money. Therefore, the bar under section 69(2) of the Partnership Act would not attract.

Regards,

Ashish Davessar

Advocate

without question