www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674 May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547 87:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855 l :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618 The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843 Manmull [AIR 1924 Cal 74], it is position of law that a Partnership an entity distinct from the members :@0.076923:0.131127:0.926936:0.131127:0.926936:0.115844:0.076923:0.115844:0.015323:0.009480:0.010800:0.015160:0.010800:0.004957:0.004957:0.005789:0.006097:0.013062:0.006097:0.011940:0.005789:0.010800:0.010800:0.010800:0.010800:0.005789:0.010800:0.009480:0.004957:0.005789:0.010800:0.010800:0.006097:0.004957:0.005789:0.004957:0.006097:0.005789:0.004957:0.006965:0.003835:0.017983:0.009444:0.009444:0.007182:0.004921:0.006061:0.004921:0.009444:0.010764:0.005482:0.009444:0.007236:0.005482:0.004921:0.008919:0.013984:0.005482:0.006061:0.010764:0.009281:0.006061:0.005482:0.009444:0.005482:0.010059:0.009444:0.007707:0.006061:0.010764:0.008322:0.007544:0.007182:0.010764:0.004921:0.009226:0.003835:0.017766:0.009226:0.010547:0.003455:0.008105:0.010547:0.005843:0.004704:0.005843:0.009226:0.003455:0.009226:0.004704:0.006965:0.005843:0.004704:0.010547:0.008105:0.005843:0.003455:0.004704:0.006965:0.009226:0.015070:0.003455:0.005843:0.010547:0.008105:0.003455:0.015070:0.008105:0.015070:0.009226:0.008105:0.007327:0.006965:0.003835 held by the Calcutta High Court as firm is not distinct from its Partners. composing it. Our partnership law is :@0.076923:0.147102:0.926810:0.147102:0.926810:0.131819:0.076923:0.131819:0.010656:0.008213:0.004812:0.009335:0.004722:0.008792:0.009335:0.004722:0.005952:0.010656:0.008213:0.004722:0.010656:0.009335:0.004812:0.008213:0.010656:0.005952:0.005952:0.009335:0.004722:0.012917:0.004812:0.009335:0.010656:0.004722:0.010656:0.009335:0.010656:0.007598:0.005952:0.004722:0.009335:0.006965:0.003835:0.018037:0.004613:0.004613:0.007128:0.015070:0.003256:0.004704:0.006965:0.003256:0.010547:0.009226:0.005843:0.003256:0.009226:0.004704:0.006965:0.005843:0.004704:0.010547:0.008105:0.005843:0.003256:0.004704:0.006965:0.009226:0.015070:0.003256:0.004704:0.005843:0.006965:0.003256:0.009842:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.004704:0.003835:0.017747:0.007996:0.009118:0.014961:0.009118:0.009118:0.006857:0.004595:0.010439:0.009118:0.003148:0.004595:0.005735:0.004595:0.003148:0.011759:0.010439:0.006857:0.003148:0.009118:0.009118:0.007381:0.005735:0.010439:0.007996:0.007218:0.006857:0.010439:0.004595:0.009118:0.003148:0.004595:0.008593:0.013659:0.003148:0.004595:0.006965:0.003835 under::@0.076923:0.163076:0.127018:0.163076:0.127018:0.147794:0.076923:0.147794:0.010547:0.010547:0.009226:0.008105:0.006965:0.004704 “A partnership (under Section aberration and contradicts the very also adopted the notions of English :@0.092301:0.179051:0.927135:0.179051:0.927135:0.163769:0.092301:0.163769:0.005066:0.013369:0.008177:0.009787:0.009787:0.008051:0.006404:0.011108:0.008666:0.007888:0.007526:0.011108:0.005265:0.009787:0.008177:0.006404:0.011108:0.011108:0.009787:0.008666:0.007526:0.008177:0.009787:0.008666:0.008666:0.006404:0.005265:0.009787:0.010547:0.003835:0.018019:0.008702:0.009226:0.008105:0.007598:0.006802:0.009064:0.005843:0.004704:0.009226:0.010547:0.004125:0.009226:0.010547:0.009226:0.004125:0.008105:0.009226:0.010547:0.005843:0.006802:0.009226:0.009226:0.004704:0.008105:0.005843:0.006965:0.004125:0.005843:0.010547:0.008105:0.004125:0.008521:0.008105:0.007327:0.009226:0.003835:0.017874:0.009263:0.004740:0.007001:0.009263:0.004631:0.009263:0.009263:0.009263:0.009263:0.005880:0.008141:0.009263:0.004631:0.005880:0.010583:0.008141:0.004631:0.010583:0.009263:0.005880:0.004740:0.009263:0.010583:0.007001:0.004631:0.009263:0.007056:0.004631:0.009263:0.010583:0.008919:0.004740:0.004740:0.007001:0.010547:0.003835 239 of Indian Contracts Act, 1872) concept of partnership.:@0.076923:0.195026:0.542680:0.195026:0.542680:0.179743:0.076923:0.179743:0.010547:0.010547:0.010547:0.003401:0.009226:0.007019:0.003401:0.005843:0.010547:0.009226:0.004704:0.009226:0.010547:0.003401:0.010547:0.009226:0.010547:0.005843:0.006802:0.009226:0.008105:0.005843:0.006965:0.003401:0.012809:0.008105:0.005843:0.004704:0.003401:0.010547:0.010547:0.010547:0.010547:0.005843:0.003835:0.017874:0.008105:0.009226:0.010547:0.008105:0.008105:0.009226:0.005843:0.003835:0.009226:0.007019:0.003835:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.010547:0.004704:0.008702:0.004704 is a relationship which subsists :@0.076923:0.211001:0.348345:0.211001:0.348345:0.195718:0.076923:0.195718:0.005319:0.007580:0.008539:0.009842:0.008539:0.007580:0.008720:0.005319:0.009679:0.006459:0.005319:0.009842:0.011162:0.007580:0.011162:0.005319:0.009842:0.008539:0.013858:0.011162:0.005319:0.008720:0.011162:0.008539:0.007580:0.011162:0.009842:0.007580:0.005319:0.007580:0.006459:0.006965:0.003835 between persons; but a firm is not :@0.076923:0.226976:0.348110:0.226976:0.348110:0.211693:0.076923:0.211693:0.009425:0.008304:0.006042:0.013261:0.008304:0.008304:0.010746:0.005427:0.009425:0.008304:0.007526:0.007164:0.009425:0.010746:0.007164:0.004903:0.005427:0.009425:0.010746:0.006042:0.005427:0.009425:0.005427:0.004613:0.004812:0.007327:0.015269:0.005427:0.004903:0.007164:0.005427:0.010746:0.009425:0.005843:0.003835 a person, it is not an entity, it is :@0.076923:0.242951:0.348291:0.242951:0.348291:0.227668:0.076923:0.227668:0.009624:0.003835:0.003039:0.009624:0.008503:0.007725:0.007363:0.009624:0.010945:0.005102:0.003835:0.003039:0.005102:0.006241:0.003835:0.003039:0.005102:0.007363:0.003835:0.003039:0.010945:0.009624:0.006241:0.003835:0.003039:0.009624:0.010945:0.003835:0.003039:0.008503:0.010945:0.006241:0.005102:0.006241:0.007291:0.005102:0.003835:0.003039:0.005102:0.006241:0.003835:0.003039:0.005102:0.006965:0.003835 merely a collective name for the separate debts ::@0.076923:0.258925:0.481297:0.258925:0.481297:0.243643:0.076923:0.243643:0.015522:0.008557:0.007417:0.008557:0.004631:0.009679:0.007345:0.009679:0.007345:0.008557:0.009679:0.005156:0.005156:0.008557:0.008557:0.006296:0.004812:0.008973:0.008557:0.007345:0.010999:0.009679:0.015522:0.008557:0.007345:0.005156:0.009679:0.007417:0.007345:0.006296:0.010999:0.008105:0.003835:0.017983:0.006965:0.008105:0.009226:0.009226:0.006802:0.009064:0.005843:0.008105:0.003835:0.009226:0.008105:0.009226:0.005843:0.006965:0.003835:0.004704 individuals who are members of :@0.076923:0.274900:0.348128:0.274900:0.348128:0.259618:0.076923:0.259618:0.005192:0.011036:0.009715:0.004848:0.009715:0.005192:0.009715:0.011036:0.009715:0.005192:0.007454:0.007653:0.013731:0.011036:0.009715:0.007653:0.009715:0.007454:0.008593:0.007653:0.015558:0.008593:0.015558:0.009715:0.008593:0.007815:0.007454:0.007653:0.009715:0.004704:0.003835 the partnership. It is neither a legal from the firm, and also separate keeping accounts, merchants :@0.076923:0.290875:0.927063:0.290875:0.927063:0.275593:0.076923:0.275593:0.005843:0.010547:0.008105:0.004469:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.010547:0.004704:0.008702:0.004704:0.004469:0.005843:0.005843:0.004469:0.004704:0.006965:0.004469:0.010547:0.008105:0.004704:0.005843:0.010547:0.008105:0.006965:0.004469:0.009226:0.004469:0.004704:0.008105:0.008702:0.009226:0.004704:0.003835:0.017928:0.005174:0.007435:0.009697:0.015540:0.007381:0.006314:0.011018:0.008575:0.007381:0.004613:0.005084:0.007598:0.015540:0.005174:0.007381:0.009697:0.011018:0.009697:0.007381:0.009697:0.005174:0.007435:0.009697:0.007381:0.007435:0.008575:0.009697:0.009697:0.007273:0.009534:0.006314:0.008105:0.003835:0.017747:0.009878:0.009299:0.009299:0.010421:0.005880:0.011741:0.010421:0.012935:0.010421:0.009299:0.009299:0.010421:0.011741:0.011723:0.007037:0.008159:0.005898:0.012935:0.016264:0.009299:0.008159:0.009299:0.011741:0.010402:0.011741:0.007037:0.006965:0.003835 entity, nor is it a person. [See per debts due from any partner, the habitually show a firm as a debtor :@0.076923:0.306850:0.927009:0.306850:0.927009:0.291567:0.076923:0.291567:0.008394:0.010837:0.006133:0.004993:0.006133:0.007182:0.004993:0.006115:0.010837:0.009516:0.007255:0.006115:0.004993:0.007255:0.006115:0.004993:0.006133:0.006115:0.009516:0.006115:0.009516:0.008394:0.007616:0.007255:0.009516:0.010837:0.004993:0.006115:0.006133:0.009516:0.008394:0.008394:0.006115:0.009516:0.008394:0.006965:0.003835:0.018055:0.009715:0.008611:0.009715:0.006332:0.007454:0.007653:0.009715:0.011054:0.008593:0.007653:0.005192:0.007454:0.009733:0.015558:0.007653:0.009715:0.010511:0.009733:0.007653:0.009715:0.009733:0.007978:0.006332:0.011054:0.008593:0.006024:0.005192:0.007653:0.006332:0.011054:0.008105:0.003835:0.018001:0.010728:0.008883:0.009407:0.004885:0.006024:0.010728:0.009407:0.004885:0.004360:0.009407:0.005210:0.007146:0.010728:0.009064:0.013948:0.005210:0.009407:0.005210:0.004613:0.004794:0.007309:0.015251:0.005192:0.009407:0.007146:0.005192:0.009407:0.005210:0.009407:0.008286:0.009407:0.006024:0.009407:0.006965:0.003835 Lord Justice James in Ex parte Blain, property of the firm shall be applied to each partner for what he brings :@0.076923:0.322825:0.927009:0.322825:0.927009:0.307542:0.076923:0.307542:0.009226:0.009226:0.006965:0.009226:0.003401:0.005500:0.010547:0.006965:0.005843:0.004704:0.008105:0.008105:0.003401:0.005319:0.009226:0.015070:0.008105:0.006965:0.003401:0.004704:0.010547:0.003401:0.009226:0.009226:0.003401:0.009226:0.009226:0.007490:0.005843:0.008105:0.003401:0.010547:0.004704:0.009226:0.004704:0.010547:0.004704:0.003835:0.017928:0.009226:0.006965:0.009226:0.009226:0.008105:0.007490:0.005843:0.009226:0.003727:0.009226:0.007019:0.003727:0.005843:0.010547:0.008105:0.003727:0.004613:0.004613:0.007128:0.015070:0.003727:0.006965:0.010547:0.009226:0.004704:0.004704:0.003727:0.009226:0.008105:0.003727:0.009064:0.009226:0.009226:0.004704:0.004704:0.008105:0.009226:0.003835:0.017892:0.005988:0.009371:0.004903:0.008250:0.009371:0.008250:0.010692:0.004903:0.009371:0.009371:0.007634:0.005988:0.010692:0.008250:0.007110:0.004903:0.004848:0.009371:0.007110:0.004903:0.013387:0.010692:0.009208:0.005988:0.004903:0.010692:0.008250:0.004903:0.009371:0.007110:0.004848:0.010692:0.009371:0.006965:0.003835 In re Sowers (1879) 12 Ch. D. 522 in the first instance in payments of into the common stock and each :@0.076923:0.338800:0.926683:0.338800:0.926683:0.323517:0.076923:0.323517:0.005916:0.010620:0.004686:0.007037:0.008177:0.004686:0.009299:0.008955:0.013134:0.008177:0.007399:0.007037:0.004686:0.005916:0.010620:0.010620:0.010620:0.010620:0.005916:0.004686:0.010620:0.010620:0.004686:0.010620:0.010620:0.004776:0.004686:0.010873:0.004776:0.004686:0.010620:0.010620:0.010547:0.003835:0.017910:0.004812:0.010656:0.004722:0.005952:0.010656:0.008213:0.004722:0.004613:0.004722:0.007435:0.007074:0.005952:0.004722:0.004812:0.010656:0.007074:0.005952:0.009335:0.010656:0.008213:0.008213:0.004722:0.004812:0.010656:0.004722:0.009335:0.008810:0.009335:0.015178:0.008213:0.010656:0.005952:0.007074:0.004722:0.009335:0.004704:0.003835:0.018073:0.005047:0.010891:0.006187:0.009570:0.006531:0.006187:0.010891:0.008449:0.006531:0.008449:0.009570:0.015414:0.015414:0.009570:0.010909:0.006531:0.007309:0.006187:0.009570:0.008449:0.009570:0.006531:0.009570:0.010891:0.009570:0.006531:0.008449:0.009570:0.008449:0.010547:0.003835 : 41 L.T. 46: 28 W.R.334, and per the debts of the firm, and if there is partner is shown as a debtor to :@0.076923:0.354775:0.926828:0.354775:0.926828:0.339492:0.076923:0.339492:0.004903:0.005337:0.010746:0.010746:0.005337:0.009425:0.004903:0.008774:0.004903:0.005337:0.010746:0.010746:0.004903:0.005337:0.010746:0.010746:0.005337:0.014853:0.004903:0.011886:0.004903:0.010746:0.010746:0.010746:0.004903:0.005337:0.009425:0.010746:0.009425:0.005337:0.009425:0.008304:0.006965:0.003835:0.017838:0.005843:0.010547:0.008105:0.004360:0.009226:0.008105:0.009226:0.005843:0.006965:0.004360:0.009226:0.007019:0.004360:0.005843:0.010547:0.008105:0.004360:0.004613:0.004613:0.007128:0.015070:0.004704:0.004360:0.009226:0.010547:0.009226:0.004360:0.004704:0.007019:0.004360:0.005843:0.010547:0.008105:0.006965:0.008105:0.004360:0.004704:0.006965:0.003835:0.017892:0.009733:0.009733:0.007996:0.006350:0.011054:0.008611:0.007472:0.007743:0.005210:0.007472:0.007743:0.007472:0.011054:0.009389:0.014274:0.011054:0.007743:0.009733:0.007472:0.007743:0.009733:0.007743:0.009733:0.008611:0.009733:0.006350:0.009733:0.007472:0.007743:0.006350:0.009226:0.003835 Lord Justice Far well in Sadler v. any surplus then the share of each the firm for all that he takes out of :@0.076923:0.370749:0.926828:0.370749:0.926828:0.355467:0.076923:0.355467:0.009643:0.009643:0.007381:0.009643:0.003835:0.003202:0.005916:0.010963:0.007381:0.006260:0.005120:0.008521:0.008521:0.003835:0.003202:0.009118:0.009643:0.007381:0.003835:0.003202:0.013478:0.008521:0.005120:0.005120:0.003835:0.003202:0.005120:0.010963:0.003835:0.003202:0.009643:0.009643:0.009643:0.005120:0.008521:0.007381:0.003835:0.003202:0.007128:0.004704:0.003835:0.018001:0.009281:0.010077:0.009281:0.004649:0.007019:0.010601:0.007291:0.009281:0.004758:0.010601:0.007019:0.004649:0.005898:0.010601:0.008159:0.010601:0.004649:0.005898:0.010601:0.008159:0.004649:0.007019:0.010601:0.009281:0.007019:0.008159:0.004649:0.009281:0.007074:0.004649:0.008159:0.009281:0.008159:0.010547:0.003835:0.017856:0.005988:0.010692:0.008250:0.004975:0.004613:0.004758:0.007273:0.015215:0.004975:0.004848:0.009371:0.007110:0.004975:0.009371:0.004848:0.004848:0.004975:0.005988:0.010692:0.009208:0.005988:0.004975:0.010692:0.008250:0.004975:0.005988:0.009371:0.008828:0.008250:0.007110:0.004975:0.009371:0.010692:0.005988:0.004975:0.009371:0.004704:0.003835 Whiteman (1910)]. A firm name in partner shall be applied in payment that stocks. But under the English :@0.076923:0.386724:0.926701:0.386724:0.926701:0.371442:0.076923:0.371442:0.016988:0.010547:0.004704:0.005843:0.008105:0.015070:0.009226:0.010547:0.003944:0.005843:0.010547:0.010547:0.010547:0.010547:0.005843:0.005843:0.004704:0.003944:0.012809:0.003944:0.004613:0.004613:0.007128:0.015070:0.003944:0.010547:0.009226:0.015070:0.008105:0.003944:0.004704:0.010547:0.003835:0.017856:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.006965:0.004089:0.006965:0.010547:0.009226:0.004704:0.004704:0.004089:0.009226:0.008105:0.004089:0.009064:0.009226:0.009226:0.004704:0.004704:0.008105:0.009226:0.004089:0.004704:0.010547:0.004089:0.009226:0.008702:0.009226:0.015070:0.008105:0.010547:0.005843:0.003835:0.017910:0.006042:0.010746:0.009263:0.006042:0.005409:0.007164:0.006042:0.009425:0.008304:0.009425:0.007164:0.004903:0.005409:0.010746:0.010746:0.006042:0.005409:0.010746:0.010746:0.009425:0.008304:0.007164:0.005409:0.006042:0.010746:0.008304:0.005409:0.009425:0.010746:0.009082:0.004903:0.004903:0.007164:0.010547:0.003835 truth is merely a description of the of his separate debts or paid to him. Common Law, a firm, not being a :@0.076923:0.402699:0.927063:0.402699:0.927063:0.387416:0.076923:0.387416:0.005934:0.007345:0.010638:0.005934:0.010638:0.004686:0.004794:0.007056:0.004686:0.015160:0.008195:0.007056:0.008195:0.004270:0.009317:0.004686:0.009317:0.004686:0.009317:0.008195:0.007056:0.008195:0.007056:0.004794:0.009317:0.005934:0.004794:0.009317:0.010638:0.004686:0.009317:0.007110:0.004686:0.005934:0.010638:0.008105:0.003835:0.017784:0.009226:0.007019:0.003962:0.010547:0.004704:0.006965:0.003962:0.006965:0.008105:0.009226:0.009226:0.006802:0.009064:0.005843:0.008105:0.003962:0.009226:0.008105:0.009226:0.005843:0.006965:0.003962:0.009226:0.006965:0.003962:0.009226:0.009226:0.004704:0.009226:0.003962:0.005843:0.009226:0.003962:0.010547:0.004704:0.015070:0.004704:0.003835:0.017892:0.010819:0.009498:0.015341:0.015341:0.009498:0.010819:0.005862:0.009498:0.008973:0.012248:0.004975:0.005862:0.009498:0.005862:0.004613:0.004885:0.007399:0.015341:0.004975:0.005862:0.010819:0.009498:0.006115:0.005862:0.009498:0.008376:0.004975:0.010819:0.009498:0.005862:0.009226:0.003835 individuals who compose the firm. It :@0.076923:0.418674:0.348128:0.418674:0.348128:0.403391:0.076923:0.403391:0.004595:0.010439:0.009118:0.004251:0.009118:0.004595:0.009118:0.010439:0.009118:0.004595:0.006857:0.003166:0.013134:0.010439:0.009118:0.003166:0.007996:0.009118:0.014961:0.009118:0.009118:0.006857:0.007996:0.003166:0.005735:0.010439:0.007996:0.003166:0.004613:0.004505:0.007019:0.014961:0.004595:0.003166:0.005735:0.005843:0.003835 is that and nothing more.”:@0.076923:0.434649:0.276704:0.434649:0.276704:0.419366:0.076923:0.419366:0.004704:0.006965:0.003835:0.005843:0.010547:0.009064:0.005843:0.003835:0.009226:0.010547:0.009226:0.003835:0.010547:0.009226:0.005843:0.010547:0.004704:0.010547:0.009226:0.003835:0.015070:0.009226:0.006965:0.007761:0.004704:0.008105 It has been laid down by the Privy payment of his separate debts and by its own partner, for one cannot :@0.092301:0.450624:0.926955:0.450624:0.926955:0.435341:0.092301:0.435341:0.003112:0.003112:0.005717:0.005717:0.003112:0.010421:0.009100:0.006838:0.003112:0.009100:0.007978:0.007978:0.010421:0.003112:0.004577:0.009100:0.004577:0.009100:0.003112:0.009100:0.008756:0.013641:0.010421:0.003112:0.008557:0.009100:0.003112:0.005717:0.010421:0.007978:0.003112:0.010421:0.006838:0.004233:0.009100:0.009226:0.003835:0.017946:0.009407:0.008883:0.009407:0.015251:0.008286:0.010728:0.006024:0.005192:0.009407:0.007200:0.005192:0.010728:0.004885:0.007146:0.005192:0.007146:0.008286:0.009407:0.009407:0.006983:0.009245:0.006024:0.008286:0.005192:0.009407:0.008286:0.009407:0.006024:0.007146:0.005192:0.009407:0.010728:0.009226:0.003835:0.017729:0.008865:0.009407:0.005192:0.004885:0.006024:0.007146:0.005192:0.009064:0.013948:0.010728:0.005192:0.009407:0.009407:0.007671:0.006024:0.010728:0.008286:0.005717:0.004885:0.005192:0.004885:0.009407:0.007146:0.005192:0.009407:0.010728:0.008286:0.005192:0.008286:0.009407:0.010728:0.010728:0.009407:0.005843:0.003835 Council in the case of the case of the surplus (if any) in the payment sue oneself. Later on this rigid law :@0.076923:0.466598:0.927117:0.466598:0.927117:0.451316:0.076923:0.451316:0.010837:0.009516:0.010837:0.010837:0.008394:0.004993:0.004993:0.006061:0.004993:0.010837:0.006061:0.006133:0.010837:0.008394:0.006061:0.008394:0.009516:0.007255:0.008394:0.006061:0.009516:0.007309:0.006061:0.006133:0.010837:0.008394:0.006061:0.008394:0.009516:0.007255:0.008394:0.006061:0.009516:0.004704:0.003835:0.017910:0.005862:0.010565:0.008123:0.004631:0.006983:0.010565:0.007255:0.009245:0.004722:0.010583:0.006983:0.004631:0.005880:0.004722:0.007037:0.004631:0.009245:0.010041:0.009245:0.005862:0.004631:0.004722:0.010565:0.004631:0.005862:0.010565:0.008123:0.004631:0.009245:0.008720:0.009245:0.015088:0.008123:0.010583:0.005843:0.003835:0.018073:0.007146:0.010728:0.008286:0.005192:0.009407:0.010728:0.008286:0.007146:0.008286:0.004885:0.004541:0.004885:0.005192:0.009407:0.009245:0.006024:0.008286:0.007146:0.005192:0.009407:0.010728:0.005192:0.006024:0.010728:0.004885:0.007146:0.005192:0.007146:0.004885:0.009407:0.004885:0.009407:0.005192:0.004885:0.008883:0.013767:0.003835 Bhagawanjee Goculdas Vs. Alembic of the debts of the firm.”:@0.076923:0.482573:0.550477:0.482573:0.550477:0.467291:0.076923:0.467291:0.010547:0.010547:0.009064:0.008702:0.008702:0.013243:0.009226:0.010547:0.004704:0.008105:0.008105:0.003437:0.011687:0.009226:0.008105:0.010547:0.004704:0.009226:0.009226:0.006965:0.003437:0.011687:0.006965:0.004704:0.003437:0.012809:0.004704:0.008105:0.015070:0.009226:0.004704:0.008105:0.003835:0.017892:0.009226:0.007019:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.008105:0.009226:0.005843:0.006965:0.003835:0.009226:0.007019:0.003835:0.005843:0.010547:0.008105:0.003835:0.004613:0.004613:0.007128:0.015070:0.004704:0.008105 Chemical Works Co.Ltd.,[1948 :@0.076923:0.498548:0.348291:0.498548:0.348291:0.483266:0.076923:0.483266:0.011397:0.011397:0.008955:0.015920:0.005554:0.008955:0.010077:0.005554:0.010366:0.017132:0.010077:0.007815:0.010077:0.007815:0.010366:0.011397:0.009733:0.005554:0.010077:0.006694:0.010077:0.005554:0.005554:0.006694:0.011397:0.011397:0.011397:0.010547:0.003835 L.R.75Ind AP147] that Indian law case of Dulichand Laxminarayan convenience and permitted a firm :@0.076923:0.514523:0.926882:0.514523:0.926882:0.499240:0.076923:0.499240:0.009317:0.004794:0.011777:0.004794:0.010638:0.010638:0.005934:0.010638:0.009317:0.004686:0.012899:0.010638:0.010638:0.010638:0.010638:0.005934:0.004686:0.005934:0.010638:0.009154:0.005934:0.004686:0.005934:0.010638:0.009317:0.004794:0.009317:0.010638:0.004686:0.004794:0.008792:0.013767:0.003835:0.017838:0.008449:0.009570:0.007309:0.008449:0.006477:0.009570:0.007363:0.006495:0.012031:0.010891:0.005047:0.005047:0.008449:0.010891:0.009570:0.010891:0.009570:0.006477:0.009570:0.009570:0.009570:0.015414:0.005047:0.010891:0.009570:0.007146:0.009046:0.009027:0.009570:0.010547:0.003835:0.017946:0.008376:0.009498:0.010113:0.008792:0.008376:0.010819:0.004975:0.008376:0.010819:0.008376:0.008376:0.005916:0.009498:0.010819:0.009498:0.005916:0.009498:0.008376:0.007399:0.015341:0.004975:0.006115:0.006115:0.008376:0.009498:0.005916:0.009498:0.005916:0.004613:0.004885:0.007399:0.015070:0.003835 has not given legal personality to a Vs.CIT (AIR 1956 SC354) has:@0.076923:0.530498:0.594222:0.530498:0.594222:0.515215:0.076923:0.515215:0.010601:0.009281:0.007019:0.004668:0.010601:0.009281:0.005898:0.004649:0.009281:0.004414:0.008575:0.008159:0.010601:0.004668:0.004758:0.008159:0.008756:0.009281:0.004758:0.004649:0.009281:0.008159:0.007381:0.007019:0.009281:0.010601:0.009281:0.004758:0.004758:0.005898:0.009281:0.004649:0.005898:0.009281:0.004668:0.009226:0.003835:0.017983:0.011687:0.006965:0.004704:0.010547:0.005843:0.010547:0.003835:0.005843:0.012809:0.005843:0.011687:0.003835:0.010547:0.010547:0.010547:0.010547:0.003835:0.009226:0.010547:0.010547:0.010547:0.010547:0.005843:0.003835:0.010547:0.009226:0.006965 firm apart from the partners. :@0.076923:0.546473:0.302104:0.546473:0.302104:0.531190:0.076923:0.531190:0.004613:0.004613:0.007128:0.015070:0.003835:0.009064:0.009226:0.009226:0.007490:0.005843:0.003835:0.004704:0.006965:0.009226:0.015070:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.004704:0.003835:0.003835 In the case of Munshi Ram under ::@0.092301:0.562448:0.420149:0.562448:0.420149:0.547165:0.092301:0.547165:0.006712:0.011416:0.010475:0.006712:0.011416:0.008973:0.010475:0.008973:0.010095:0.007833:0.008973:0.010475:0.010095:0.004704:0.003184:0.010475:0.015938:0.011416:0.011416:0.007833:0.011416:0.005572:0.010475:0.012013:0.010095:0.015070:0.003835:0.017856:0.010547:0.010547:0.009226:0.008105:0.006965:0.003835:0.004704 Vs.Municiapl Committee [(1979)3 :@0.076923:0.578422:0.348291:0.578422:0.348291:0.563140:0.076923:0.563140:0.011850:0.007128:0.004867:0.015233:0.010710:0.010710:0.004867:0.008268:0.004867:0.009226:0.009389:0.004867:0.005084:0.010710:0.009389:0.015233:0.015233:0.004867:0.006006:0.006006:0.008268:0.008268:0.005084:0.006006:0.006006:0.010710:0.010710:0.010710:0.010710:0.006006:0.010547:0.003835 SCC 83], the Supreme Court held as on Partnership, 11th Edition, at the English Supreme Court Order :@0.076923:0.594397:0.927099:0.594397:0.927099:0.579115:0.076923:0.579115:0.009226:0.010547:0.010547:0.003582:0.010547:0.010547:0.005843:0.004704:0.003582:0.005843:0.010547:0.008105:0.003582:0.009226:0.010547:0.009226:0.006965:0.008105:0.015070:0.008105:0.003582:0.010547:0.009226:0.010547:0.007490:0.005843:0.003582:0.010547:0.008105:0.004704:0.009226:0.003582:0.009226:0.006965:0.003835:0.017838:0.009715:0.011036:0.007526:0.010330:0.009715:0.007978:0.006332:0.011018:0.008593:0.007815:0.007454:0.011018:0.005192:0.009353:0.005192:0.007526:0.011018:0.011036:0.006332:0.011036:0.007526:0.009697:0.009715:0.005192:0.006332:0.005192:0.009697:0.011036:0.005192:0.007526:0.009552:0.005843:0.003835:0.017747:0.006169:0.010873:0.008430:0.006296:0.009552:0.010873:0.009208:0.005029:0.005029:0.007291:0.010873:0.006296:0.009552:0.010873:0.009552:0.007291:0.008430:0.015396:0.008430:0.006296:0.010873:0.009552:0.010873:0.007815:0.006169:0.006296:0.012193:0.007291:0.009552:0.008430:0.006965:0.003835 under::@0.076923:0.610372:0.127018:0.610372:0.127018:0.595089:0.076923:0.595089:0.010547:0.010547:0.009226:0.008105:0.006965:0.004704 “7. Partnership as defined in have different notions respecting has gone to the length of allowing :@0.092301:0.626347:0.926792:0.626347:0.926792:0.611064:0.092301:0.611064:0.008087:0.008666:0.011108:0.005246:0.008087:0.010402:0.009787:0.008051:0.006404:0.011108:0.008666:0.007888:0.007526:0.011108:0.005265:0.009787:0.008087:0.009787:0.007526:0.008087:0.009787:0.008666:0.004613:0.005174:0.011108:0.008666:0.009787:0.008087:0.005265:0.010547:0.003835:0.017711:0.010963:0.008937:0.008937:0.008521:0.007037:0.009643:0.005120:0.005807:0.005301:0.008521:0.007381:0.008521:0.010963:0.006260:0.007037:0.010963:0.009643:0.006260:0.005120:0.009643:0.010963:0.007381:0.007037:0.007381:0.008521:0.007381:0.009643:0.008521:0.008521:0.006260:0.005120:0.010963:0.009226:0.003835:0.017965:0.010692:0.009371:0.007110:0.004975:0.008666:0.009371:0.010692:0.008250:0.004975:0.005988:0.009371:0.004975:0.005988:0.010692:0.008250:0.004975:0.004848:0.008250:0.010692:0.009371:0.005988:0.010692:0.004975:0.009371:0.007164:0.004975:0.009371:0.004848:0.004848:0.009027:0.013912:0.004848:0.010692:0.009226:0.003835 Section 4 of the Indian Partnership the nature of a firm. Commercial a firm to sue or be sued by another :@0.076923:0.642322:0.926737:0.642322:0.926737:0.627039:0.076923:0.627039:0.009226:0.008105:0.008105:0.005843:0.004704:0.009226:0.010547:0.004125:0.010547:0.004125:0.009226:0.007019:0.004125:0.005843:0.010547:0.008105:0.004125:0.005843:0.010547:0.009226:0.004704:0.009226:0.010547:0.004125:0.009842:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.010547:0.004704:0.009226:0.003835:0.017874:0.006151:0.010855:0.008412:0.006205:0.010855:0.009371:0.006151:0.010855:0.007273:0.008412:0.006187:0.009534:0.007327:0.006205:0.009534:0.006205:0.004613:0.004921:0.007435:0.015377:0.005011:0.006205:0.010855:0.009534:0.015377:0.015377:0.008412:0.007273:0.008412:0.005011:0.009534:0.004704:0.003835:0.017874:0.009299:0.004686:0.004613:0.004686:0.007200:0.015142:0.004686:0.005916:0.009299:0.004686:0.007037:0.010620:0.008177:0.004686:0.009299:0.007037:0.004686:0.009299:0.008177:0.004686:0.007037:0.010620:0.008177:0.009299:0.004686:0.008756:0.009299:0.004686:0.009299:0.010620:0.009299:0.005934:0.010620:0.008177:0.006965:0.003835 Act, 1932 is the relation between men and accountants are apt firm having some common partners :@0.076923:0.658297:0.926828:0.658297:0.926828:0.643014:0.076923:0.643014:0.013062:0.008358:0.006097:0.004957:0.005771:0.010800:0.010800:0.010800:0.010800:0.005771:0.004957:0.007218:0.005771:0.006097:0.010800:0.008358:0.005771:0.007218:0.008358:0.004957:0.009317:0.006097:0.004957:0.009480:0.010800:0.005771:0.009480:0.008358:0.006097:0.013315:0.008358:0.008358:0.010547:0.003835:0.017802:0.015956:0.008991:0.011434:0.010656:0.010113:0.011434:0.010113:0.010656:0.010113:0.008991:0.008991:0.010113:0.011434:0.011434:0.006730:0.010113:0.011434:0.006730:0.007852:0.010656:0.010113:0.007852:0.008991:0.010656:0.009950:0.010113:0.005843:0.003835:0.018001:0.004613:0.004577:0.007092:0.015034:0.003220:0.010511:0.008485:0.009190:0.004668:0.010511:0.009190:0.003220:0.006929:0.009190:0.015034:0.008069:0.003220:0.008069:0.009190:0.015034:0.015034:0.009190:0.010511:0.003220:0.009190:0.009190:0.007454:0.005807:0.010511:0.008069:0.007291:0.006965:0.003835 persons who have agreed to share to look upon a firm in the light or even to sue or be sued by one or :@0.076923:0.674271:0.926900:0.674271:0.926900:0.658989:0.076923:0.658989:0.009425:0.008322:0.007526:0.007164:0.009425:0.010764:0.007164:0.005427:0.013442:0.010746:0.009444:0.005427:0.010746:0.008720:0.008738:0.008304:0.005427:0.009263:0.009787:0.007164:0.008304:0.008322:0.009425:0.005427:0.006042:0.009425:0.005427:0.007182:0.010746:0.009425:0.007164:0.008105:0.003835:0.018037:0.006350:0.009733:0.007671:0.005210:0.009733:0.009733:0.009733:0.007671:0.011054:0.009733:0.009733:0.011054:0.007671:0.009733:0.007671:0.004613:0.005120:0.007634:0.015576:0.007671:0.005210:0.011054:0.007671:0.006350:0.011054:0.008611:0.007671:0.005210:0.005210:0.009733:0.011054:0.005843:0.003835:0.017693:0.009335:0.007074:0.004704:0.008213:0.008629:0.008213:0.010656:0.004704:0.005952:0.009335:0.004704:0.007074:0.010656:0.008213:0.004704:0.009335:0.007074:0.004704:0.009335:0.008213:0.004704:0.007074:0.010656:0.008213:0.009335:0.004704:0.008792:0.009335:0.004704:0.009335:0.010656:0.008213:0.004704:0.009335:0.006965:0.003835 the profits of a business carried on in which lawyers look upon a more of its own partners (see Order :@0.076923:0.690246:0.926973:0.690246:0.926973:0.674964:0.076923:0.674964:0.005970:0.010674:0.008231:0.004812:0.009353:0.007092:0.009353:0.004613:0.004740:0.005970:0.007092:0.004812:0.009353:0.007146:0.004812:0.009353:0.004812:0.009353:0.010674:0.007092:0.004830:0.010674:0.008231:0.007092:0.007092:0.004812:0.008231:0.009353:0.007725:0.007092:0.004830:0.008231:0.009353:0.004812:0.009353:0.010547:0.003835:0.017892:0.005482:0.011325:0.003835:0.005934:0.014021:0.011325:0.005482:0.008883:0.011325:0.003835:0.005934:0.005482:0.009480:0.014545:0.009299:0.008883:0.008105:0.007743:0.003835:0.005934:0.005482:0.010004:0.010004:0.010004:0.003835:0.005934:0.011325:0.010004:0.010004:0.011325:0.003835:0.005934:0.009226:0.003835:0.017856:0.015070:0.009226:0.006965:0.008105:0.004071:0.009226:0.007019:0.004071:0.004704:0.005843:0.006965:0.004071:0.008883:0.013767:0.010547:0.004071:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.004071:0.005843:0.006965:0.008105:0.008105:0.004071:0.011868:0.006965:0.009226:0.008105:0.006965:0.003835 by all or any of them for the benefit corporation, i.e., as a body distinct XXX, rule 9 of the Code of Civil :@0.076923:0.706221:0.926991:0.706221:0.926991:0.690939:0.076923:0.690939:0.008684:0.009226:0.004270:0.009226:0.004704:0.004704:0.004270:0.009226:0.006965:0.004270:0.009226:0.010023:0.009226:0.004270:0.009226:0.007019:0.004270:0.005843:0.010547:0.008105:0.015070:0.004270:0.004704:0.009226:0.006965:0.004270:0.005843:0.010547:0.008105:0.004270:0.009226:0.008105:0.010547:0.008105:0.004613:0.004613:0.005843:0.003835:0.017838:0.008250:0.009371:0.007381:0.009371:0.009371:0.006947:0.009208:0.005988:0.004848:0.009371:0.010692:0.004848:0.004921:0.004848:0.004848:0.007906:0.004848:0.004848:0.004921:0.009371:0.007110:0.004921:0.009371:0.004921:0.009371:0.009371:0.009208:0.009371:0.004921:0.009371:0.004848:0.007110:0.005988:0.004848:0.010692:0.008250:0.005843:0.003835:0.017784:0.012103:0.012103:0.012103:0.005120:0.007019:0.007671:0.010963:0.005120:0.008521:0.007019:0.010963:0.007019:0.009643:0.004704:0.002732:0.007019:0.006260:0.010963:0.008521:0.003835:0.003166:0.010963:0.009643:0.009643:0.008521:0.003835:0.003166:0.009643:0.004704:0.002732:0.007019:0.010963:0.004776:0.009643:0.005120:0.004704:0.003835 of all. The Section further makes from the members composing Procedure), as if the firm is an entity :@0.076923:0.722196:0.926701:0.722196:0.926701:0.706913:0.076923:0.706913:0.009570:0.007363:0.006459:0.009570:0.005047:0.005047:0.005047:0.005735:0.010891:0.010891:0.008449:0.006459:0.009570:0.008449:0.008449:0.006187:0.005047:0.009570:0.010891:0.006459:0.005047:0.010891:0.007833:0.006187:0.010891:0.008449:0.007309:0.006459:0.015414:0.009570:0.009027:0.008449:0.006965:0.003835:0.017820:0.005663:0.007924:0.010185:0.016029:0.011235:0.006802:0.011506:0.009064:0.011235:0.016029:0.009064:0.016029:0.010185:0.009064:0.008286:0.007924:0.011235:0.009064:0.010185:0.016029:0.010185:0.010185:0.007924:0.005663:0.011506:0.009226:0.003835:0.018037:0.010457:0.006875:0.009136:0.008014:0.008014:0.009136:0.010457:0.006875:0.008014:0.005753:0.004613:0.003166:0.009136:0.006875:0.003166:0.004613:0.006929:0.003166:0.005753:0.010457:0.008014:0.003184:0.004613:0.004523:0.007037:0.014979:0.003166:0.004613:0.006875:0.003166:0.009136:0.010457:0.003166:0.008014:0.010457:0.005753:0.004613:0.005753:0.009226:0.003835 it clear that a firm or partnership it. In other words merchants are :@0.076923:0.738171:0.637387:0.738171:0.637387:0.722888:0.076923:0.722888:0.004975:0.006115:0.005898:0.008376:0.004975:0.008376:0.009498:0.007236:0.005898:0.006115:0.010819:0.009335:0.006115:0.005898:0.009498:0.005898:0.004613:0.004885:0.007399:0.015341:0.005898:0.009498:0.007236:0.005898:0.009498:0.009498:0.007761:0.006115:0.010819:0.008376:0.007598:0.007236:0.010819:0.004975:0.009226:0.003835:0.017747:0.005084:0.006223:0.005084:0.006802:0.006223:0.010927:0.006802:0.009606:0.006223:0.010927:0.008485:0.007345:0.006802:0.013442:0.009606:0.007345:0.009606:0.007345:0.006802:0.015450:0.008485:0.007345:0.008485:0.010927:0.009606:0.010927:0.006223:0.007345:0.006802:0.009606:0.007345:0.008105:0.003835 is not a legal entity separate and used to regard a firm, for purposes in taking partnership accounts :@0.076923:0.754146:0.927063:0.754146:0.927063:0.738863:0.076923:0.738863:0.005066:0.007327:0.006567:0.010909:0.009588:0.006205:0.006567:0.009588:0.006567:0.005066:0.008467:0.009064:0.009588:0.005066:0.006567:0.008467:0.010909:0.006205:0.005066:0.006205:0.009588:0.006567:0.007327:0.008467:0.009588:0.009588:0.007164:0.009425:0.006205:0.008467:0.006567:0.009588:0.010909:0.009226:0.003835:0.017729:0.010710:0.007128:0.008268:0.009389:0.005066:0.006006:0.009389:0.005066:0.007128:0.008268:0.008865:0.009389:0.007128:0.009389:0.005066:0.009389:0.005066:0.004613:0.004776:0.007291:0.015233:0.004867:0.005066:0.004867:0.009389:0.007128:0.005066:0.009389:0.010710:0.007399:0.009389:0.009389:0.007128:0.008268:0.006965:0.003835:0.017820:0.005409:0.011253:0.003835:0.005355:0.006549:0.009932:0.009932:0.005409:0.011253:0.009932:0.003835:0.005355:0.009932:0.009932:0.008195:0.006549:0.011253:0.008810:0.008032:0.007671:0.011253:0.005409:0.009932:0.003835:0.005355:0.009932:0.008810:0.008810:0.009932:0.011253:0.011253:0.006549:0.006965:0.003835 distinct from the partners. Firm is of business, as having a separate and in administering partnership :@0.076923:0.770121:0.926810:0.770121:0.926810:0.754838:0.076923:0.754838:0.009444:0.004921:0.007182:0.006061:0.004921:0.010764:0.008322:0.006061:0.005518:0.004921:0.007182:0.009444:0.015287:0.005518:0.006061:0.010764:0.008322:0.005518:0.009444:0.009444:0.007707:0.006061:0.010764:0.008322:0.007544:0.007182:0.004921:0.005518:0.009444:0.004921:0.007345:0.015287:0.005518:0.004921:0.006965:0.003835:0.017946:0.009552:0.007363:0.006404:0.009552:0.010891:0.007291:0.005029:0.010873:0.008449:0.007291:0.007309:0.005029:0.006404:0.009570:0.007291:0.006404:0.010873:0.008847:0.009570:0.005029:0.010873:0.009552:0.006404:0.009552:0.006404:0.007291:0.008449:0.009552:0.009552:0.007146:0.009389:0.006169:0.008105:0.003835:0.018001:0.009552:0.010873:0.009552:0.006350:0.005029:0.010873:0.006350:0.009552:0.009552:0.015396:0.005029:0.010873:0.005029:0.007291:0.006169:0.008430:0.007291:0.005029:0.010873:0.009552:0.006350:0.009552:0.009552:0.007815:0.006169:0.010873:0.008430:0.007653:0.007291:0.010873:0.005029:0.009226:0.003835 only a compendious description of and independent existence apart assets, the law has, to some extent, :@0.076923:0.786095:0.926882:0.786095:0.926882:0.770813:0.076923:0.770813:0.009425:0.010746:0.004378:0.009425:0.005319:0.009425:0.005319:0.008304:0.009425:0.015269:0.009425:0.008304:0.010746:0.009425:0.004903:0.009425:0.010746:0.007164:0.005319:0.009425:0.008304:0.007164:0.008304:0.007164:0.004903:0.009425:0.006042:0.004903:0.009425:0.010746:0.005319:0.009425:0.004704:0.003835:0.017711:0.009679:0.010999:0.009679:0.007309:0.005156:0.010999:0.009679:0.008557:0.009679:0.008557:0.010999:0.009679:0.008557:0.010999:0.006296:0.007309:0.008213:0.009679:0.005156:0.007417:0.006296:0.008557:0.010999:0.008557:0.008557:0.007309:0.009516:0.009679:0.009679:0.007942:0.005843:0.003835:0.017928:0.009263:0.007019:0.007001:0.008159:0.005880:0.007019:0.004740:0.004649:0.005898:0.010583:0.008159:0.004649:0.004740:0.008756:0.013804:0.004649:0.010601:0.009263:0.007019:0.004740:0.004649:0.005898:0.009263:0.004649:0.007001:0.009263:0.015124:0.008141:0.004649:0.007815:0.009263:0.005898:0.008141:0.010601:0.005880:0.004704:0.003835 the individuals who compose the from its partners. In some systems adopted the mercantile view and the :@0.076923:0.802070:0.927009:0.802070:0.927009:0.786788:0.076923:0.786788:0.006205:0.010909:0.008467:0.006658:0.005066:0.010909:0.009588:0.004722:0.009588:0.005066:0.009588:0.010909:0.009588:0.005066:0.007327:0.006658:0.013605:0.010909:0.009588:0.006658:0.008467:0.009588:0.015432:0.009588:0.009588:0.007327:0.008467:0.006658:0.006205:0.010909:0.008105:0.003835:0.018055:0.004867:0.007128:0.009389:0.015233:0.005066:0.004867:0.006006:0.007128:0.005066:0.009389:0.009389:0.007653:0.006006:0.010710:0.008268:0.007490:0.007128:0.004867:0.005066:0.006006:0.010710:0.005066:0.007128:0.009389:0.015233:0.008268:0.005066:0.007128:0.009389:0.007128:0.006006:0.008268:0.015233:0.006965:0.003835:0.017766:0.009118:0.009118:0.009100:0.009118:0.005735:0.007996:0.009118:0.003130:0.005735:0.010439:0.007978:0.003148:0.014943:0.007996:0.006857:0.007996:0.009118:0.010421:0.005735:0.004595:0.004595:0.007996:0.003130:0.009118:0.004577:0.007996:0.013659:0.003130:0.009118:0.010439:0.009118:0.003130:0.005735:0.010421:0.008105:0.003835 firm.”:@0.076923:0.818045:0.121156:0.818045:0.121156:0.802762:0.076923:0.802762:0.004613:0.004613:0.007128:0.015070:0.004704:0.008105 The said position has been a firm apart from its members has as the liabilities of the partners :@0.092301:0.834020:0.926792:0.834020:0.926792:0.818737:0.092301:0.818737:0.011596:0.011596:0.009154:0.011904:0.008014:0.010276:0.005753:0.010276:0.011904:0.010276:0.010276:0.008014:0.005753:0.006893:0.005753:0.010276:0.011596:0.011904:0.011596:0.010276:0.008014:0.011904:0.010276:0.009154:0.009154:0.010547:0.003835:0.017946:0.009407:0.005228:0.004613:0.004794:0.007309:0.015251:0.005228:0.009245:0.009407:0.009407:0.007671:0.006024:0.005228:0.004885:0.007146:0.009407:0.015251:0.005246:0.004885:0.006024:0.007146:0.005228:0.015251:0.008286:0.015251:0.009407:0.008286:0.007508:0.007146:0.005246:0.010728:0.009407:0.006965:0.003835:0.017946:0.009751:0.007490:0.007906:0.006368:0.011072:0.008629:0.007906:0.005228:0.005228:0.009226:0.009751:0.005228:0.005228:0.005228:0.006368:0.005228:0.008629:0.007490:0.007906:0.009751:0.004704:0.002840:0.007906:0.006368:0.011072:0.008629:0.007906:0.009751:0.009751:0.008014:0.006368:0.011072:0.008629:0.007852:0.006965:0.003835 consistently reiterated by the courts received full and formal recognition, only in case they cannot be met :@0.076923:0.849995:0.926918:0.849995:0.926918:0.834712:0.076923:0.834712:0.008105:0.009226:0.010547:0.006965:0.004704:0.006965:0.005843:0.008105:0.010547:0.005843:0.004179:0.009226:0.003492:0.006965:0.008105:0.004704:0.005843:0.008105:0.006802:0.009064:0.005843:0.008105:0.009226:0.003492:0.008684:0.009226:0.003492:0.005843:0.010547:0.008105:0.003492:0.008105:0.009226:0.010547:0.007490:0.005843:0.006965:0.003835:0.017892:0.006911:0.008051:0.008051:0.008032:0.004306:0.008467:0.008051:0.009172:0.003202:0.004649:0.010475:0.004649:0.004649:0.003202:0.009172:0.010475:0.009172:0.003202:0.004649:0.009172:0.007056:0.015016:0.009172:0.004649:0.003202:0.006893:0.008051:0.008051:0.008828:0.009172:0.010475:0.004649:0.005789:0.004649:0.009172:0.010493:0.004704:0.003835:0.017729:0.009661:0.010981:0.004613:0.009661:0.007182:0.005138:0.010981:0.007182:0.008539:0.009661:0.007399:0.008539:0.007182:0.006278:0.010981:0.008195:0.009661:0.007182:0.008539:0.009661:0.010981:0.010981:0.009661:0.006278:0.007182:0.009661:0.008539:0.007182:0.015504:0.008539:0.005843:0.003835 from time to time while deciding as, for instance, in Scotland. That is, and discharged by the firm out of :@0.076923:0.865970:0.927063:0.865970:0.927063:0.850687:0.076923:0.850687:0.005084:0.007345:0.009606:0.015450:0.006784:0.006223:0.005084:0.015450:0.008485:0.006784:0.006223:0.009606:0.006784:0.006223:0.005084:0.015450:0.008485:0.006784:0.013623:0.010927:0.005084:0.005084:0.008485:0.006784:0.009606:0.008485:0.008485:0.005084:0.009606:0.005084:0.010927:0.009226:0.003835:0.018037:0.009226:0.006965:0.004704:0.003275:0.004704:0.009226:0.006965:0.003275:0.004704:0.010547:0.006965:0.005843:0.009226:0.010547:0.008105:0.007761:0.004704:0.003275:0.004704:0.010547:0.003275:0.009226:0.008105:0.009226:0.005843:0.004704:0.009226:0.010547:0.009226:0.004704:0.002551:0.010547:0.010547:0.009064:0.005843:0.003275:0.004704:0.006965:0.004704:0.003835:0.017910:0.009516:0.010837:0.009516:0.006024:0.009516:0.004993:0.007255:0.008394:0.010837:0.009516:0.007255:0.009172:0.008394:0.009516:0.006024:0.008973:0.009516:0.006024:0.006133:0.010837:0.008394:0.006024:0.004613:0.004903:0.007417:0.015359:0.006024:0.009516:0.010837:0.006133:0.006024:0.009516:0.004704:0.003835 the issues involving the status of however, not the English Common its assets. The creditors of the firm :@0.076923:0.881944:0.926792:0.881944:0.926792:0.866662:0.076923:0.866662:0.006223:0.010927:0.008485:0.006766:0.005084:0.007345:0.007345:0.010927:0.008485:0.007345:0.006766:0.005084:0.010222:0.008901:0.009606:0.005084:0.009606:0.005084:0.010927:0.009606:0.006766:0.006223:0.010927:0.008485:0.006766:0.007345:0.006223:0.009444:0.006223:0.010927:0.007345:0.006766:0.009606:0.004704:0.003835:0.017892:0.010710:0.009046:0.013225:0.008268:0.008684:0.008268:0.005699:0.004867:0.005102:0.010710:0.009389:0.006006:0.005102:0.006006:0.010710:0.008268:0.005102:0.009389:0.010710:0.009046:0.004867:0.004867:0.007128:0.010710:0.005102:0.010710:0.009389:0.015233:0.015233:0.009389:0.010547:0.003835:0.017983:0.004848:0.005988:0.007110:0.004975:0.009371:0.007110:0.007110:0.008250:0.005988:0.007110:0.004848:0.004251:0.010692:0.010692:0.008250:0.004975:0.008250:0.007110:0.008250:0.009371:0.004848:0.005988:0.009371:0.007472:0.007110:0.004975:0.009371:0.007164:0.004975:0.005988:0.010692:0.008250:0.004975:0.004613:0.004758:0.007273:0.015070:0.003835 Partnership and Partners and as Law conception of a firm. English are, in the first place, paid out of the :@0.076923:0.897919:0.926936:0.897919:0.926936:0.882637:0.076923:0.882637:0.010240:0.009624:0.007888:0.006241:0.010945:0.008503:0.007725:0.007363:0.010945:0.005102:0.009624:0.006929:0.009624:0.010945:0.009624:0.006929:0.010240:0.009624:0.007888:0.006241:0.010945:0.008503:0.007725:0.007363:0.006929:0.009624:0.010945:0.009624:0.006929:0.009624:0.006965:0.003835:0.018037:0.009480:0.008955:0.014021:0.005735:0.008358:0.009480:0.010800:0.008358:0.008358:0.009480:0.006097:0.004957:0.009480:0.010800:0.005735:0.009480:0.007273:0.005735:0.009480:0.005735:0.004613:0.004867:0.007381:0.015323:0.004957:0.005735:0.009480:0.010800:0.009136:0.004957:0.004957:0.007218:0.010547:0.003835:0.017693:0.009226:0.006965:0.007761:0.004704:0.003419:0.004704:0.010547:0.003419:0.005843:0.010547:0.008105:0.003419:0.004613:0.004613:0.007327:0.006965:0.005843:0.003419:0.009226:0.004704:0.009226:0.008105:0.007761:0.004704:0.003419:0.009226:0.009226:0.004704:0.009226:0.003419:0.009226:0.010547:0.005843:0.003419:0.009226:0.007019:0.003419:0.005843:0.010547:0.008105:0.003835 such there is no dispute as to the Lawyers do not recognize a firm as partnership assets and if there is :@0.076923:0.913894:0.926774:0.913894:0.926774:0.898612:0.076923:0.898612:0.007255:0.010837:0.008394:0.010837:0.006061:0.006133:0.010837:0.008394:0.007255:0.008394:0.006061:0.004993:0.007255:0.006061:0.010837:0.009516:0.006061:0.009516:0.004993:0.007255:0.009516:0.010837:0.006133:0.008394:0.006061:0.009516:0.007255:0.006061:0.006133:0.009516:0.006061:0.006133:0.010837:0.008105:0.003835:0.017965:0.009353:0.008828:0.013894:0.008648:0.008231:0.007454:0.007092:0.004776:0.009353:0.009353:0.004776:0.010674:0.009353:0.005970:0.004776:0.007092:0.008231:0.008231:0.009009:0.009353:0.010674:0.004830:0.007689:0.008231:0.004776:0.009353:0.004776:0.004613:0.004740:0.007255:0.015197:0.004776:0.009353:0.006965:0.003835:0.017784:0.009570:0.009570:0.007833:0.006187:0.010891:0.008449:0.007671:0.007309:0.010891:0.005047:0.009570:0.006513:0.009570:0.007309:0.007309:0.008449:0.006187:0.007309:0.006513:0.009570:0.010891:0.009570:0.006513:0.005047:0.007363:0.006513:0.006187:0.010891:0.008449:0.007309:0.008449:0.006513:0.005047:0.006965:0.003835 However, Section 49 of the Act is an based on English Law and we have :@0.366219:0.163076:0.926936:0.163076:0.926936:0.147794:0.366219:0.147794:0.012790:0.008865:0.013044:0.008087:0.008503:0.008087:0.005518:0.004686:0.003238:0.009208:0.008087:0.008087:0.005825:0.004686:0.009208:0.010529:0.003238:0.010529:0.010529:0.003238:0.009208:0.007001:0.003238:0.005825:0.010529:0.008087:0.003238:0.012790:0.008087:0.005825:0.003238:0.004686:0.006947:0.003238:0.009208:0.010547:0.003835:0.017784:0.009353:0.009353:0.007092:0.008231:0.009353:0.004794:0.009353:0.010674:0.004794:0.009353:0.010674:0.009009:0.004830:0.004830:0.007092:0.010674:0.004794:0.009353:0.008828:0.013894:0.004794:0.009353:0.010674:0.009353:0.004794:0.013188:0.008231:0.004794:0.010674:0.008648:0.008648:0.008105:0.003835 Section 49 of the Act provides as :@0.381596:0.211001:0.637405:0.211001:0.637405:0.195718:0.381596:0.195718:0.009245:0.008123:0.008123:0.005862:0.004722:0.009245:0.010565:0.004631:0.010565:0.010565:0.004631:0.009245:0.007037:0.004631:0.005862:0.010565:0.008123:0.004631:0.012827:0.008123:0.005862:0.004631:0.009245:0.006983:0.008774:0.009245:0.004722:0.009245:0.008123:0.006983:0.004631:0.009245:0.006965:0.003835 under::@0.366219:0.226976:0.416313:0.226976:0.416313:0.211693:0.366219:0.211693:0.010547:0.010547:0.009226:0.008105:0.006965:0.004704 Payment of firm’s debts and of usages relating to a firm have, :@0.381596:0.242951:0.926900:0.242951:0.926900:0.227668:0.381596:0.227668:0.010240:0.009100:0.009624:0.015468:0.008503:0.010945:0.006241:0.003835:0.003039:0.009624:0.004704:0.002714:0.003835:0.003039:0.004613:0.005011:0.007526:0.015468:0.004758:0.007363:0.003835:0.003039:0.009624:0.008503:0.009624:0.006241:0.007363:0.003835:0.003039:0.009624:0.010945:0.009624:0.003835:0.003039:0.009624:0.004704:0.003835:0.017928:0.011235:0.007653:0.009751:0.009570:0.008792:0.007653:0.009118:0.007653:0.008792:0.005391:0.009751:0.006531:0.005391:0.011235:0.009914:0.009118:0.006531:0.009914:0.009118:0.009914:0.009118:0.004613:0.005301:0.007815:0.015757:0.009118:0.011235:0.009208:0.009208:0.008449:0.004704:0.003835 “Where there are joint debts due the law of partnership. Thus in :@0.381596:0.274900:0.927063:0.274900:0.927063:0.259618:0.381596:0.259618:0.008231:0.017114:0.010674:0.008231:0.007092:0.008231:0.004794:0.005970:0.010674:0.008231:0.007092:0.008231:0.004794:0.009353:0.007092:0.008231:0.004794:0.004830:0.009353:0.004830:0.010674:0.005970:0.004794:0.009353:0.008231:0.009353:0.005970:0.007092:0.004794:0.009353:0.010674:0.008105:0.003835:0.017874:0.006386:0.011090:0.008648:0.007942:0.005246:0.009245:0.014310:0.007942:0.009769:0.004704:0.002858:0.007942:0.009769:0.009769:0.008032:0.006386:0.011090:0.008648:0.007870:0.007508:0.011090:0.005246:0.009245:0.005246:0.003835:0.003383:0.011090:0.011090:0.011090:0.007508:0.007942:0.005246:0.010547:0.003835 The separate property of the any legal entity, could not sue or be sued :@0.366219:0.418674:0.926900:0.418674:0.926900:0.403391:0.366219:0.403391:0.010873:0.010873:0.008430:0.006386:0.007291:0.008430:0.009552:0.009552:0.007128:0.009389:0.006169:0.008430:0.006386:0.009552:0.007291:0.009552:0.009552:0.008430:0.007815:0.006169:0.009552:0.006386:0.009552:0.007345:0.006386:0.006169:0.010873:0.008430:0.006368:0.009552:0.010348:0.009226:0.003835:0.018019:0.004704:0.008105:0.008702:0.009226:0.004704:0.003437:0.008105:0.010547:0.005843:0.004704:0.005843:0.006893:0.004704:0.003437:0.008105:0.009226:0.010547:0.004704:0.009226:0.003437:0.010547:0.009226:0.005843:0.003437:0.006965:0.010547:0.008105:0.003437:0.009226:0.006965:0.003437:0.009226:0.008105:0.003437:0.006965:0.010547:0.008105:0.009226:0.003835 partner shall be applied first in the in the firm name or sue or be sued :@0.366219:0.434649:0.926918:0.434649:0.926918:0.419366:0.366219:0.419366:0.009371:0.009371:0.007634:0.005988:0.010692:0.008250:0.007110:0.004885:0.007110:0.010692:0.009371:0.004848:0.004848:0.004885:0.009371:0.008250:0.004885:0.009208:0.009371:0.009371:0.004848:0.004848:0.008250:0.009371:0.004885:0.004613:0.004758:0.007472:0.007110:0.005988:0.004885:0.004848:0.010692:0.004885:0.005988:0.010692:0.008105:0.003835:0.017711:0.004848:0.010692:0.004975:0.005988:0.010692:0.008250:0.004975:0.004613:0.004758:0.007273:0.015215:0.004975:0.010692:0.009371:0.015215:0.008250:0.004975:0.009371:0.007110:0.004975:0.007110:0.010692:0.008250:0.004975:0.009371:0.007110:0.004975:0.009371:0.008250:0.004975:0.007110:0.010692:0.008250:0.009226:0.003835 The Supreme Court had, in the to considerations of commercial :@0.381596:0.498548:0.926882:0.498548:0.926882:0.483266:0.381596:0.483266:0.010855:0.010873:0.008412:0.006260:0.009552:0.010855:0.009552:0.007273:0.008412:0.015396:0.008412:0.006260:0.010873:0.009534:0.010855:0.007815:0.006151:0.006260:0.010873:0.009534:0.009534:0.005029:0.006260:0.005011:0.010873:0.006260:0.006151:0.010873:0.008105:0.003835:0.017983:0.006350:0.009733:0.007743:0.008611:0.009733:0.011054:0.007472:0.005210:0.009733:0.008611:0.007309:0.009570:0.006350:0.005210:0.009733:0.011054:0.007472:0.007743:0.009733:0.004704:0.002822:0.007743:0.008611:0.009733:0.015576:0.015576:0.008611:0.007472:0.008611:0.005210:0.009733:0.004704:0.003835 traced the origin of Section 49 as as if it were a corporate body (See :@0.381596:0.546473:0.926991:0.546473:0.926991:0.531190:0.381596:0.531190:0.005843:0.006802:0.009226:0.008105:0.008105:0.009226:0.004288:0.005843:0.010547:0.008105:0.004288:0.009226:0.006965:0.004704:0.009226:0.004704:0.010547:0.004288:0.009226:0.007019:0.004288:0.009226:0.008105:0.008105:0.005843:0.004704:0.009226:0.010547:0.004288:0.010547:0.010547:0.004288:0.009226:0.006965:0.003835:0.017892:0.009425:0.007164:0.005355:0.004903:0.007218:0.005355:0.004903:0.006042:0.005355:0.013261:0.008304:0.007164:0.008304:0.005355:0.009425:0.005355:0.008304:0.009425:0.007435:0.009425:0.009425:0.007001:0.009263:0.006042:0.008304:0.005355:0.009425:0.009425:0.009263:0.009425:0.005355:0.006042:0.009425:0.008304:0.008105:0.003835 “16. As pointed out in Lindley XXX corresponding to rules of :@0.381596:0.578422:0.926737:0.578422:0.926737:0.563140:0.381596:0.563140:0.008521:0.010963:0.010963:0.005120:0.007056:0.013225:0.007381:0.007056:0.009643:0.009643:0.005120:0.010963:0.006260:0.008521:0.009643:0.007056:0.009643:0.010963:0.006260:0.007056:0.005120:0.010963:0.007056:0.009643:0.005120:0.010963:0.009643:0.005120:0.008177:0.009226:0.003835:0.018001:0.012429:0.012429:0.012429:0.009570:0.008847:0.009968:0.008340:0.007707:0.008847:0.007707:0.009968:0.009968:0.011289:0.009968:0.005445:0.011289:0.009968:0.009570:0.006585:0.009968:0.009570:0.007996:0.011289:0.005445:0.008847:0.007707:0.009570:0.009968:0.004704:0.003835 page 153, merchants and lawyers XLVIII-A). The law of procedure :@0.366219:0.610372:0.926955:0.610372:0.926955:0.595089:0.366219:0.595089:0.009444:0.009281:0.009100:0.008322:0.005482:0.010764:0.010764:0.010764:0.004921:0.005482:0.015287:0.008322:0.007182:0.008322:0.010764:0.009444:0.010764:0.006061:0.007182:0.005482:0.009444:0.010764:0.009444:0.005482:0.004921:0.008919:0.013984:0.008738:0.008322:0.007544:0.006965:0.003835:0.017802:0.012139:0.008593:0.012139:0.006296:0.006296:0.006296:0.006296:0.013261:0.006296:0.005156:0.003835:0.002750:0.010999:0.010999:0.008557:0.007309:0.005156:0.009154:0.014220:0.007309:0.009679:0.004704:0.002768:0.007309:0.009679:0.007417:0.009679:0.008557:0.008557:0.009679:0.010999:0.007417:0.008105:0.003835 of law this separate personality of liabilities of the firm are regarded :@0.366219:0.818045:0.926900:0.818045:0.926900:0.802762:0.366219:0.802762:0.009444:0.007236:0.005500:0.004921:0.008919:0.013984:0.005500:0.006061:0.010764:0.004921:0.007182:0.005500:0.007182:0.008322:0.009444:0.009444:0.007019:0.009281:0.006061:0.008322:0.005500:0.009444:0.008322:0.007544:0.007182:0.009444:0.010764:0.009444:0.004921:0.004921:0.006061:0.009444:0.005500:0.009444:0.004704:0.003835:0.017820:0.004975:0.004975:0.008973:0.009498:0.004975:0.004975:0.004975:0.006115:0.004975:0.008376:0.007236:0.005934:0.009498:0.007291:0.005916:0.006115:0.010819:0.008376:0.005934:0.004613:0.004885:0.007399:0.015341:0.005934:0.009498:0.007236:0.008376:0.005916:0.007236:0.008376:0.008973:0.009498:0.007236:0.009498:0.008376:0.009226:0.003835 lawyers as regards a partnership :@0.655515:0.195026:0.926756:0.195026:0.926756:0.179743:0.655515:0.179743:0.005102:0.009100:0.014165:0.008919:0.008503:0.007725:0.007363:0.006947:0.009624:0.007363:0.006947:0.007363:0.008503:0.009100:0.009624:0.007363:0.009624:0.007363:0.006947:0.009624:0.006947:0.009624:0.009624:0.007888:0.006241:0.010945:0.008503:0.007725:0.007363:0.010945:0.005102:0.009226:0.003835 firm.:@0.655515:0.211001:0.691643:0.211001:0.691643:0.195718:0.655515:0.195718:0.004613:0.004613:0.007128:0.015070:0.004704 17. Some of the mercantile :@0.670892:0.226976:0.927063:0.226976:0.927063:0.211693:0.670892:0.211693:0.011470:0.011470:0.005626:0.010855:0.010149:0.010149:0.015993:0.009027:0.010855:0.010149:0.004704:0.003238:0.010855:0.006766:0.011470:0.009027:0.010855:0.015993:0.009027:0.007888:0.009027:0.010149:0.011470:0.006766:0.005626:0.005626:0.008105:0.003835 however, found their way into :@0.655515:0.258925:0.926756:0.258925:0.926756:0.243643:0.655515:0.243643:0.011325:0.009661:0.013840:0.008883:0.009299:0.008883:0.006314:0.005482:0.009842:0.005482:0.010004:0.011325:0.011325:0.010004:0.009842:0.006621:0.011325:0.008883:0.005482:0.007743:0.009842:0.014021:0.009480:0.010004:0.009842:0.005482:0.011325:0.006621:0.009226:0.003835 of procedure, however, gave way :@0.655515:0.482573:0.926900:0.482573:0.926900:0.467291:0.655515:0.467291:0.009624:0.004704:0.002714:0.006911:0.009624:0.007363:0.009624:0.008503:0.008503:0.009624:0.010945:0.007363:0.008159:0.005102:0.006911:0.010945:0.009281:0.013460:0.008503:0.008919:0.008503:0.005934:0.005102:0.006911:0.009100:0.008919:0.008919:0.008503:0.006911:0.013641:0.009100:0.009226:0.003835 to sue or be sued in the firm name, :@0.655515:0.530498:0.926774:0.530498:0.926774:0.515215:0.655515:0.515215:0.005934:0.009317:0.004704:0.007056:0.010638:0.008195:0.004704:0.009317:0.007056:0.004704:0.009317:0.008195:0.004704:0.007056:0.010638:0.008195:0.009317:0.004704:0.004794:0.010638:0.004704:0.005934:0.010638:0.008195:0.004704:0.004613:0.004704:0.007218:0.015160:0.004704:0.010638:0.009317:0.015160:0.007852:0.004704:0.003835 Code of Civil Procedure, Order :@0.655515:0.562448:0.927027:0.562448:0.927027:0.547165:0.655515:0.547165:0.011271:0.009950:0.009950:0.008828:0.009353:0.009950:0.004704:0.003039:0.009353:0.011271:0.005084:0.009950:0.005427:0.005427:0.009353:0.011271:0.007689:0.009950:0.008828:0.008828:0.009950:0.011271:0.007689:0.008485:0.005427:0.009353:0.012591:0.007689:0.009950:0.008828:0.006965:0.003835 distinct from its partners. Again :@0.655515:0.738171:0.927027:0.738171:0.927027:0.722888:0.655515:0.722888:0.009697:0.005174:0.007435:0.006314:0.005174:0.011018:0.008575:0.006314:0.007417:0.005174:0.007435:0.009697:0.015540:0.007417:0.005174:0.006314:0.007435:0.007417:0.009697:0.009697:0.007960:0.006314:0.011018:0.008575:0.007797:0.007435:0.005174:0.007417:0.013279:0.009172:0.009697:0.005174:0.010547:0.003835