| Citation(s) |
|---|
| 1980 SLG 3119 = 1980 SLD 3119 = 1980 PLD 115 |
Supreme Court of Pakistan
Civil Petitions for Special Leave to Appeal Nos. 885 and 891 of 1976, decided on 13th April 1980. (On appear from the judgment and order of the Lahore High Court dated 18-10-1973 in T. R. 18 of 1969 and in 256/72w.
Presented By: Dorab Patel and Nasim Hasan Shah, JJ
Sh. A. Haque, Senior Advocate, Sh. Riazul Haq, Advocate and Iftikharud din Ahmad, .Advocate-on-Record for Petitioners. Nemo for
Respondents.
Civil Petitions for Special Leave to Appeal Nos. 885 and 891 of 1976, decided on 13th April 1980. (On appear from the judgment and order of the Lahore High Court dated 18-10-1973 in T. R. 18 of 1969 and in 256/72w.
Presented By: Dorab Patel and Nasim Hasan Shah, JJ
Sh. A. Haque, Senior Advocate, Sh. Riazul Haq, Advocate and Iftikharud din Ahmad, .Advocate-on-Record for Petitioners. Nemo for
Respondents.
COMMISSIONER OF INCOME-TAX, LAHORE-Petitioner
VERSUS
MESSRS Sh. FEROZEDIN ALLAH RAKHA M. RAMZAN AND ANOTHER-Respondents
Law: Income Tax Act (XI of 1922)
Section: 26
Law: Partnership Act (IX of 1932)
Section: 30
Law: Contract Act (IX of 1872)
Section: 11
(a) Income-tax Act (XI of 1922) S. 26-A read with Partnership Act (IX of 1932), S. 30 and Contract Act (IX of 1872), S. I I-Admission of minor as a partner in partnership firm-History and genesis of law on subject-Inclusion of a minor as partner in partnership constituted by adult partner-Held, does not invalidate partnership-Minor in such case to be treated to have been admitted to benefits of partnership. Messrs Ithad Textile Mills, Multan v. The Commissioner of Income-tax, West Pakistan, Lahore P L D 1969 Lah. 751 approved. Dwarkadas Khetan & Co. Bambay v. C. I. T., Bombay A I R 1956 Bom. 321; C. I. T., Bombay v. Messrs Dwarkadas Khetan & Co., Bombay A I R 1961 S C 680; Hoosen Kassam Dada v. C. I. T., Bengal (1937) 5 1 T R 182; Banka Mal Lajja Ram & Co. v. C. I. T. (1953) 24 1 T R 150; Jakka Deveyya & Sons v. C. 1. T. A I R 1953 Mad. 315; Vincent v. C. I. T. A I R 1953 Mad. 336; Sahai Brothers v. C. I. T. A 1 R 1958 Pat. 177; Varden Seth Sam v. Luckpathy Royjee Lallah (1863) 9 Moore Ind. App. 303; Waghela Rajsanji v. Shekh Masludin (1887) 14 1 A 89; Lindly on Law of Partnership, 13th Edn., p. 53; Maxwell on Interpretation of Statutes, 12th Edn., p. 116; Mulla's Contract Act, 9th Edn. 1972 and Mohori Bibee and another v. Dhurmodas Ghose 1902 L R 30 1 A 114 ref. (b) Interpretation of statutes Redundancy not to be lightly attributed to Legislature. Date of hearing : 8th March, 1980. ORDER DORAB PATBL, J.-The respondents in both these petitions were firms registered under the Partnership Act, 1932 and the respondent, Messrs Kashmir Art, had applied to the Income-tax Officer concerned for its registration under section 26-A of the Income-tax Act for the assessment…