Registration of Partnership Firm… Why? and How?




      You may want to start a partnership firm with some of your acquaintance. One may wonder whether to register his partnership firm or not when it is not statutorily compelled. Yes, the registration of Partnership in India is not compulsory under Indian Partnership Act 1932. Yet, the unregistered partnership firms lack certain advantages in its future business course. For example, in the unregistered firm the expenses viz., payment of salary, commission, interest on borrowings or drawings are not considered as allowable expenses for determination of total income for payment of tax. Is that it? No… there are more which is detailed below.

1. Procedure of Registration

      Entrepreneurs desirous of setting a partnership firm should apply in the prescribed form (Form No. 1) to be submitted to the Registrar of Firms on their jurisdiction with prescribed fee. The application must be signed by all the partners or their authorised agents.

The application contains the following details:

     • Name of the firm

     • Place of Business.

     • Name and Address details of a Partner

     • Date of formation of business

     • Date of Joining the Firm.

     • Duration of the firm.

     The duly filled Form 1 shall be submitted along with the required proof before the Registrar of Firms. The details will be verified and then the register will issue the certificate of registration.

Consequences of Non-Registration:

An unregistered firm cannot file a suit  against a third party in its name to enforce its legal rights.

Partners of an unregistered firm cannot file any suit to enforce a right against the firm.


The firm might be disabled from participating certain Tenders or contracts which mandates the registration of the partnership firm.

     So, needless to add the registered partnership firms avail vice versa of above limitations. It is further advisable to consult a competent lawyer to proceed with the registration of your firm.

Disclaimer: The above contents are mere information and shall not be considered as legal opinion.


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How to Register Marriage in Tamil Nadu

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REGISTRATION OF MARRIAGE IN TAMIL NADU

The Government of Tamil Nadu by Act No. 21/2009 and G.O.(Ms) No. 987 Home (Courts IV) Department dated 24.11.2009 has made it compulsory the registration  of all marriages of all persons who are citizens of India  belonging to various religions in this State. This has came into effect from 24.11.2009.

The marriages, even though registered under the Hindu Marriages Act, 1955, the Indian Christian Marriage Act 1872, the Special Marriage Act 1954, the Mohammadian Shariat Marriage Act and all other marriages done under any other law, are required to be compulsorily registered under Section 3 of this Act as well. Failure of Registration of marriage within 90 will attract penalty and penal action.

PROCEDURES OF REGISTRATION

I.     Registration of Marriage under Hindu Marriage Act

II.   Registration of Marriage under Tamil Nadu Registration of Marriage Act

III.  Registration of Special Marriage


I. Registration of Marriage under Hindu Marriage Act

Eligibility:

Registration of Hindu Marriages Solemnized and granting of extract of marriages registered

Ø  Marriage solemnized under Hindu Customs/non-customary
Ø  Bridegroom/Bride should have completed 21/18 years respectively
Ø  Both of them should be Hindus, Buddhist or Sikhs
Ø  Proof of Marriage



Jurisdiction:

Anyone of the following place should fall within the jurisdiction of the Registering officer:

Ø  Residence of Bride
Ø  Residence of Bridegroom
Ø  Place of Marriage solemnization


Proof required for registration

The following proofs of marriage, residence and age shall be given at the time of registration

          1.    Proof of Marriage

Ø  Wedding Invitation (or)
Ø  Temple Marriage receipts (or)
Ø  Any proof of marriage solemnization

          2.    Proof of Residence

Ø  Employee ID Card (or)
Ø  Ration Card (or)
Ø  Driving Licence (or)
Ø  Passport

         3.    Age Proof

Ø  Birth Certificate (or)
Ø  School/College Certificate (or)
Ø  Passport

In addition to the above, the memorandum of application to be submitted in duplicate along with 6 passport size photograph for bride and bridegroom.

2. Registration of Marriage under Tamil Nadu Registration of Marriage Act

Eligibility:

Ø  Marriages solemnized under any personal law can be registered.
Ø  Bridegroom/Bride should have completed 21/18 years respectively
Ø  It can be registered within 90 days without fine and within 90-150 days with fine. After that it can't be registered.

JURISDICTION

Ø  Solemnization of Marriage shall fall within the Jurisdiction of the Registering Officer

Proof required for registration

The following proofs of marriage, residence and age shall be given at the time of registration

        1.   Proof of Marriage

Ø  Wedding Invitation (or)
Ø  Temple/Church Marriage receipts (or)
Ø  Any proof of marriage solemnization

      2.   Proof of Residence

Ø  Employee ID Card (or)
Ø  Ration Card (or)
Ø  Driving Licence (or)
Ø  Passport

      3.   Age Proof

Ø  Birth Certificate (or)
Ø  School/College Certificate (or)
Ø  Passport

In addition to the above, the memorandum of application to be submitted in duplicate along with 6 passport size photograph for bride and bridegroom.


III. Registration of Special Marriages

Ø  Marriages solemnized before the Registering officer or in any other form.
Ø  Bridegroom/Bride should have completed 21/18 years respectively.
Ø  Anyone of the following place should fall within the jurisdiction of the Registering officer:

1)   Residence of bride
2)   Residence of bridegroom

Ø  Proof for all the above shall be given.
Ø  Notice of intention of marriages.
Ø  If no objection for the marriage is received within 30 days from the notice, marriage will be registered.
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Buildings built before 2007 can apply for regularisation


Competent authorities in the Chennai Corporation, the Chennai Metropolitan Development Authority, the Directorate of Town and Country Planning and municipalities will start accepting applications to condone unauthorised buildings constructed before July 1, 2007, for a fee.The State government this week issued guidelines under Section 113-C of Tamil Nadu Town and Country Planning Act, 1971 for the exemption of unauthorised buildings from regulations.
The guidelines will facilitate assessment of the violations and collection of the amount for exemption.
The guidelines will cover any building or class of buildings developed on or before July 1, 2007 and deviated from three provisions of Floor Space Index, setback requirements and road width of the Tamil Nadu Town and Country Planning Act, 1971. The applications for exemption will be rejected if the extent of violations in respect of minimum required road width exceeds 20 per cent.
Violation in respect of minimum setback spaces around such unauthorised building shall not exceed 50 per cent. Floor Space Index shall not exceed 50 per cent of the allowable limit.
The competent authority such as the Corporation Commissioner will examine the application and forward it to the government for passing orders under Section 113-C of the Act, along with the remarks of the official.
After the government passes orders exempting such unauthorised buildings, the competent authority will assess the amount of exemption and issue a demand notice for the payment of the charges.
Any aggrieved person may prefer an appeal within 30 days of receipt of the order to government in Housing and Urban Development Department in the case of Chennai Metropolitan Area. The appeals pertaining to areas other than the Chennai Metropolitan Area have to be made to Commissioner of Town and Country Planning.
The guidelines have been made based on the recommendation of Justice Mohan Committee set up in 2007 to look into ways to improve the Town and Country Planning Act. The committee gave a series of suggestions, such as enhanced penalties and powers to lock and seal illegal buildings.
In 1998, the government amended the Town and Country Planning Act and regularised illegal constructions completed before 1998. The State also extended regularisation schemes in the 2000, 2001 and 2002.

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