Can another activity of registration of a Proprietary Firm be initiated, when activity of dissolution of a Partnership Firm is pending?

Last updated: 21 May 2021

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This judgement addresses whether a Chartered Accountant can register their sole proprietorship while the dissolution of their previous partnership firm is still in progress. The petitioner sought to have the dissolution of the firm 'R Menon and Associates' recorded and their name removed from its records. The court considered the circumstances surrounding the partnership's formation, its 'at will' duration, and the reasons for its dissolution.

Court :
Kerala High court

Brief :
The petitioner, who is a Chartered Accountant registered with the 1st respondent-Institute of Chartered Accountants of India, is aggrieved by the refusal of the 1st respondent to register his sole proprietorship on its website. The petitioner sought to command the respondent to record the dissolution of the firm 'R Menon and Associates' as shown in Exhibit P5(a) in view of Section 43 of the Partnership Act as well as Exhibit P4 and to delete the petitioner's name from the records pertaining to the said firm in all capacities whatsoever with effect from 21 November 2019. Certain other incidental reliefs were also sought.

Citation :
WP(C)/5833/2020

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