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 89:@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 with all the other partners and also :@0.076923:0.131127:0.348327:0.131127:0.348327:0.115951:0.076923:0.115951:0.013116:0.005011:0.006151:0.009534:0.006187:0.008412:0.005011:0.005011:0.006187:0.006151:0.009534:0.007273:0.006187:0.008412:0.006151:0.009534:0.007273:0.007273:0.006187:0.008412:0.008412:0.007273:0.006151:0.009534:0.007273:0.007110:0.007273:0.006187:0.008412:0.009534:0.008412:0.006187:0.008412:0.005011:0.007273:0.008105:0.003835 severally for all acts of the firm done :@0.076923:0.147102:0.348110:0.147102:0.348110:0.131925:0.076923:0.131925:0.007128:0.006857:0.008032:0.007128:0.006603:0.008268:0.004867:0.004613:0.009389:0.005120:0.004577:0.008268:0.007128:0.005120:0.008268:0.004867:0.004867:0.005120:0.008268:0.007128:0.006006:0.007128:0.005120:0.008268:0.004704:0.002732:0.005120:0.006006:0.009389:0.007128:0.005120:0.004613:0.004776:0.007508:0.014111:0.005120:0.008268:0.008268:0.009389:0.006965:0.003835 while he is a partner.:@0.076923:0.163076:0.220531:0.163076:0.220531:0.147900:0.076923:0.147900:0.012555:0.009226:0.004704:0.004704:0.006965:0.003835:0.009226:0.006965:0.003835:0.004704:0.006965:0.003835:0.008105:0.003835:0.008105:0.008105:0.006965:0.005843:0.009226:0.006965:0.004233:0.004704 It is clear from Section 25 of the determined under sub-rule (2), the of the debt are also allowed. Apart :@0.092301:0.179051:0.927063:0.179051:0.927063:0.163769:0.092301:0.163769:0.005988:0.005988:0.004921:0.004848:0.007110:0.004921:0.008250:0.004848:0.008250:0.009371:0.007110:0.004921:0.004848:0.007110:0.009371:0.015215:0.004921:0.009371:0.008250:0.008250:0.005988:0.004848:0.009371:0.010692:0.004921:0.010692:0.010692:0.004921:0.009371:0.007164:0.004921:0.005988:0.010692:0.008105:0.003835:0.017856:0.009317:0.008195:0.005934:0.008195:0.007218:0.015160:0.004794:0.010638:0.008195:0.009317:0.004686:0.010638:0.010638:0.009317:0.008195:0.007056:0.004704:0.007056:0.010638:0.009317:0.005934:0.007345:0.010638:0.004794:0.008195:0.004704:0.005934:0.010638:0.005934:0.004794:0.004686:0.005934:0.010638:0.008105:0.003835:0.017983:0.009371:0.007164:0.004903:0.005988:0.010692:0.008250:0.004903:0.009371:0.008250:0.009371:0.005988:0.004903:0.009371:0.007110:0.008250:0.004903:0.009371:0.004848:0.007110:0.009371:0.004903:0.009371:0.004848:0.004848:0.009027:0.013207:0.008250:0.009371:0.004848:0.004903:0.012429:0.009371:0.009371:0.007634:0.005843:0.003835 Act that the liability of the partners order made thereon shall have the from the assets of the firm, the :@0.076923:0.195026:0.926828:0.195026:0.926828:0.179743:0.076923:0.179743:0.012809:0.008105:0.005843:0.003835:0.005843:0.010547:0.009064:0.005843:0.003835:0.005843:0.010547:0.008105:0.003835:0.004704:0.004704:0.008702:0.009226:0.004704:0.004704:0.004704:0.005843:0.009226:0.003835:0.009226:0.007019:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.003835:0.017910:0.009389:0.007128:0.009389:0.008268:0.007128:0.005084:0.015233:0.009389:0.009389:0.008268:0.005084:0.006006:0.010710:0.008268:0.007128:0.008268:0.009389:0.010710:0.005084:0.007128:0.010710:0.009389:0.004867:0.004867:0.005084:0.010710:0.008684:0.008684:0.008268:0.005084:0.006006:0.010710:0.008105:0.003835:0.017856:0.005246:0.007526:0.009769:0.015613:0.008069:0.006404:0.011090:0.008648:0.008069:0.009787:0.007508:0.007508:0.008648:0.006404:0.007508:0.008069:0.009787:0.004704:0.002858:0.008069:0.006386:0.011090:0.008666:0.008069:0.004613:0.005156:0.007671:0.015631:0.005246:0.008069:0.006386:0.011108:0.008105:0.003835 is joint and several. It is open to same force and be subject to the partners who have been served with :@0.076923:0.211001:0.927135:0.211001:0.927135:0.195718:0.076923:0.195718:0.005102:0.007363:0.006911:0.005102:0.009624:0.005102:0.010945:0.006241:0.006911:0.009624:0.010945:0.009624:0.006911:0.007363:0.008503:0.008919:0.008503:0.007200:0.009624:0.005102:0.005102:0.006911:0.006241:0.006241:0.006911:0.005102:0.007363:0.006911:0.009624:0.009624:0.008503:0.010945:0.006911:0.006241:0.009226:0.003835:0.017983:0.007363:0.009624:0.015468:0.008503:0.006929:0.005102:0.009624:0.007363:0.008503:0.008503:0.006929:0.009624:0.010945:0.009624:0.006929:0.009624:0.008503:0.006929:0.007363:0.010945:0.009624:0.005102:0.008503:0.008503:0.006241:0.006929:0.006241:0.009624:0.006929:0.006241:0.010945:0.008105:0.003835:0.018073:0.009190:0.009190:0.007454:0.005807:0.010511:0.008069:0.007291:0.006929:0.003220:0.013207:0.010511:0.009190:0.003220:0.010511:0.008485:0.008485:0.008069:0.003220:0.009190:0.008069:0.008069:0.010511:0.003220:0.006929:0.008069:0.007454:0.008485:0.008069:0.009190:0.003220:0.013731:0.004668:0.005807:0.010547:0.003835 a creditor of the firm to recover same conditions as to appeal or summons in such capacity and also :@0.076923:0.226976:0.926955:0.226976:0.926955:0.211693:0.076923:0.211693:0.009697:0.007454:0.008575:0.007435:0.008575:0.009697:0.005174:0.006314:0.009697:0.007435:0.007454:0.009697:0.004704:0.002786:0.007454:0.006314:0.011018:0.008575:0.007454:0.004613:0.005084:0.007598:0.015540:0.007454:0.006314:0.009697:0.007454:0.007435:0.008575:0.008575:0.009226:0.008991:0.008575:0.006965:0.003835:0.017856:0.007490:0.009751:0.015595:0.008629:0.007815:0.008629:0.009751:0.011072:0.009751:0.005228:0.006368:0.005228:0.009751:0.011072:0.007490:0.007815:0.009751:0.007490:0.007815:0.006368:0.009751:0.007815:0.009588:0.009751:0.009751:0.008629:0.009751:0.005228:0.007815:0.009751:0.006965:0.003835:0.017802:0.006965:0.010547:0.015070:0.015070:0.009226:0.010547:0.006965:0.003835:0.004704:0.010547:0.003835:0.006965:0.010547:0.008105:0.010547:0.003835:0.008105:0.009064:0.009226:0.009226:0.008105:0.004704:0.005843:0.009226:0.003835:0.009226:0.010547:0.009226:0.003835:0.009226:0.004704:0.006965:0.009226:0.003835 the debt from any one or more of otherwise as if it were a decree.:@0.076923:0.242951:0.600355:0.242951:0.600355:0.227668:0.076923:0.227668:0.006133:0.010837:0.008394:0.006006:0.009516:0.008394:0.009516:0.006133:0.006006:0.004993:0.007255:0.009516:0.015359:0.006006:0.009516:0.010312:0.009516:0.006006:0.009516:0.010837:0.008394:0.006006:0.009516:0.007255:0.006006:0.015359:0.009516:0.007255:0.008394:0.006006:0.009516:0.004704:0.003835:0.017766:0.009226:0.005843:0.010547:0.008105:0.006965:0.013767:0.004704:0.006965:0.008105:0.003835:0.009226:0.006965:0.003835:0.004704:0.007019:0.003835:0.004704:0.005843:0.003835:0.013062:0.008105:0.006965:0.008105:0.003835:0.009226:0.003835:0.009226:0.008105:0.008105:0.006965:0.008105:0.007761:0.004704 the partners. Each partner shall :@0.076923:0.258925:0.348146:0.258925:0.348146:0.243643:0.076923:0.243643:0.006314:0.011018:0.008575:0.007508:0.009697:0.009697:0.007960:0.006314:0.011018:0.008593:0.007797:0.007454:0.005174:0.007508:0.009697:0.009715:0.008575:0.011018:0.007508:0.009697:0.009697:0.007978:0.006314:0.011018:0.008575:0.007435:0.007508:0.007435:0.011018:0.009697:0.005174:0.004704:0.003835 be liable as if the debt of the firm of the partnership, a decree against under the decree. The procedure :@0.076923:0.274900:0.927027:0.274900:0.927027:0.259618:0.076923:0.259618:0.009480:0.008358:0.005807:0.004957:0.004957:0.008955:0.009480:0.004957:0.008358:0.005807:0.009480:0.007218:0.005807:0.004957:0.007273:0.005807:0.006097:0.010800:0.008358:0.005807:0.009480:0.008358:0.009480:0.006097:0.005807:0.009480:0.007273:0.005807:0.006097:0.010800:0.008358:0.005807:0.004613:0.004867:0.007381:0.015070:0.003835:0.017965:0.009226:0.007019:0.004071:0.005843:0.010547:0.008105:0.004071:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.010547:0.004704:0.008865:0.004704:0.004071:0.009226:0.004071:0.009226:0.008105:0.008105:0.006965:0.008105:0.008105:0.004071:0.009064:0.008702:0.009226:0.004704:0.010547:0.006965:0.005843:0.003835:0.017928:0.010981:0.010981:0.009661:0.008539:0.007399:0.007146:0.006278:0.010981:0.008539:0.007146:0.009661:0.008539:0.008539:0.007399:0.008539:0.008195:0.005138:0.006422:0.010981:0.010981:0.008539:0.007146:0.009661:0.007399:0.009661:0.008539:0.008539:0.009661:0.010981:0.007399:0.008105:0.003835 has been incurred on his personal a firm shall not release,:@0.076923:0.290875:0.540509:0.290875:0.540509:0.275593:0.076923:0.275593:0.010746:0.009425:0.007164:0.005301:0.009425:0.008304:0.008304:0.010746:0.005301:0.004903:0.010746:0.008304:0.010746:0.007797:0.007164:0.008304:0.009425:0.005319:0.009425:0.010746:0.005301:0.010746:0.004903:0.007164:0.005301:0.009425:0.008304:0.007526:0.007164:0.009425:0.010746:0.009425:0.004704:0.003835:0.017729:0.009226:0.003835:0.004613:0.004613:0.007128:0.015070:0.003835:0.006965:0.010547:0.009226:0.004704:0.004704:0.003835:0.010547:0.009226:0.005843:0.003835:0.006965:0.008105:0.004704:0.008105:0.009226:0.006965:0.007761:0.004704 liability.:@0.076923:0.306850:0.135629:0.306850:0.135629:0.291567:0.076923:0.291567:0.004704:0.004704:0.008702:0.009226:0.004704:0.004704:0.004704:0.005843:0.006712:0.004704 Order 21 Rule 50 provides as :@0.092301:0.322825:0.348110:0.322825:0.348110:0.307542:0.092301:0.307542:0.012429:0.007526:0.009787:0.008666:0.007526:0.008195:0.011108:0.011108:0.008195:0.011180:0.011108:0.005265:0.008666:0.008195:0.011108:0.011108:0.008195:0.009787:0.007526:0.009317:0.009787:0.005265:0.009787:0.008666:0.007526:0.008195:0.009787:0.006965:0.003835 under: -:@0.076923:0.338800:0.136696:0.338800:0.136696:0.323517:0.076923:0.323517:0.010547:0.010547:0.009226:0.008105:0.006965:0.004704:0.003835:0.005843 Execution of decree against firm ::@0.092301:0.354775:0.342755:0.354775:0.342755:0.339492:0.092301:0.339492:0.009226:0.008937:0.008105:0.008105:0.010547:0.005843:0.004704:0.009226:0.010547:0.003835:0.009226:0.007019:0.003835:0.009226:0.008105:0.008105:0.006965:0.008105:0.008105:0.003835:0.009064:0.008702:0.009226:0.004704:0.010547:0.006965:0.005843:0.003835:0.004613:0.004613:0.007128:0.015070:0.003835:0.004704 (1) Where a decree has been :@0.092301:0.370749:0.348381:0.370749:0.348381:0.355467:0.092301:0.355467:0.006513:0.011217:0.006513:0.008937:0.017657:0.011217:0.008774:0.007634:0.008774:0.008937:0.009896:0.008937:0.009896:0.008774:0.008774:0.007634:0.008774:0.008774:0.008937:0.011217:0.009896:0.007634:0.008937:0.009896:0.008774:0.008774:0.010547:0.003835 passed against a firm, execution may be granted against the partner.”:@0.076923:0.386724:0.724116:0.386724:0.724116:0.371442:0.076923:0.371442:0.009733:0.009733:0.007472:0.007472:0.008611:0.009733:0.007671:0.009570:0.009208:0.009733:0.005210:0.011054:0.007472:0.006350:0.007671:0.009733:0.007671:0.004613:0.005120:0.007634:0.015576:0.005210:0.007671:0.008268:0.009444:0.008611:0.008611:0.011054:0.006350:0.005210:0.009733:0.010547:0.003835:0.017711:0.016282:0.009914:0.010439:0.013188:0.010439:0.009317:0.013188:0.010782:0.008014:0.010439:0.011759:0.007056:0.009317:0.010439:0.013188:0.010276:0.009914:0.010439:0.005916:0.011759:0.008177:0.007056:0.013188:0.007056:0.011759:0.008105:0.003835:0.018055:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.005355:0.004704:0.008105 may be granted -:@0.076923:0.402699:0.203923:0.402699:0.203923:0.387416:0.076923:0.387416:0.015070:0.008702:0.009226:0.003835:0.009226:0.008105:0.003835:0.009570:0.006802:0.009226:0.010547:0.005843:0.008105:0.009226:0.003835:0.005843 (a) against any property of the be granted against the partners, :@0.092301:0.418674:0.637424:0.418674:0.637424:0.403391:0.092301:0.403391:0.006205:0.009588:0.006205:0.006567:0.009425:0.009064:0.009588:0.005066:0.010909:0.007327:0.006205:0.006567:0.009588:0.010384:0.009588:0.006567:0.009588:0.007327:0.009588:0.009588:0.008467:0.007852:0.006205:0.009588:0.006567:0.009588:0.007381:0.006567:0.006205:0.010909:0.008105:0.003835:0.017711:0.009679:0.008557:0.003835:0.003528:0.010023:0.007255:0.009679:0.010999:0.006296:0.008557:0.009679:0.003835:0.003528:0.009516:0.009172:0.009679:0.005156:0.010999:0.007417:0.006296:0.007381:0.006296:0.010999:0.008557:0.007381:0.009679:0.009679:0.007942:0.006314:0.010999:0.008557:0.007779:0.007417:0.004704:0.003835 partnership;:@0.076923:0.434649:0.170834:0.434649:0.170834:0.419366:0.076923:0.419366:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.010547:0.004704:0.009226:0.004704 (b) against any person who has :@0.092301:0.450624:0.348092:0.450624:0.348092:0.435341:0.092301:0.435341:0.006115:0.009498:0.006115:0.005970:0.009335:0.008973:0.009498:0.004975:0.010819:0.007236:0.006115:0.005970:0.009498:0.010294:0.009498:0.005970:0.009498:0.008376:0.007598:0.007236:0.009498:0.010819:0.005970:0.013514:0.010819:0.009498:0.005970:0.010819:0.009498:0.006965:0.003835 appeared in his own name under property of the partners.”:@0.076923:0.466598:0.561314:0.466598:0.561314:0.451316:0.076923:0.451316:0.009389:0.009552:0.009552:0.008430:0.009552:0.007291:0.008430:0.009552:0.006332:0.005029:0.010873:0.006332:0.010873:0.005029:0.007291:0.006332:0.009208:0.014093:0.010873:0.006332:0.010873:0.009552:0.015396:0.008430:0.006332:0.010873:0.010873:0.009552:0.008430:0.006965:0.003835:0.017838:0.009226:0.006965:0.009226:0.009226:0.008105:0.007490:0.005843:0.009226:0.003835:0.009226:0.007019:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.004704:0.008105 rule 6 or rule 7 of Order XXX or who :@0.076923:0.482573:0.348417:0.482573:0.348417:0.467291:0.076923:0.467291:0.007146:0.010439:0.004595:0.007996:0.003148:0.010439:0.003148:0.009118:0.006857:0.003148:0.007146:0.010439:0.004595:0.007996:0.003148:0.010439:0.003148:0.009118:0.006911:0.003148:0.011759:0.006857:0.009118:0.007996:0.006857:0.003148:0.011578:0.011578:0.011578:0.003148:0.009118:0.006857:0.003148:0.013134:0.010439:0.009226:0.003835 has admitted on the pleadings that some more decisions of the various for consideration by the Supreme :@0.076923:0.498548:0.927009:0.498548:0.927009:0.483266:0.076923:0.483266:0.010638:0.009317:0.007056:0.004686:0.009317:0.009317:0.015160:0.004794:0.005934:0.005934:0.008195:0.009317:0.004686:0.009317:0.010638:0.004704:0.005934:0.010638:0.008195:0.004704:0.009317:0.004794:0.008195:0.009317:0.009317:0.004794:0.010638:0.009317:0.007056:0.004704:0.005934:0.010638:0.009154:0.005843:0.003835:0.017965:0.006965:0.009226:0.015070:0.008105:0.004595:0.015070:0.009226:0.006965:0.008105:0.004595:0.009226:0.008105:0.008105:0.004704:0.006965:0.004704:0.009226:0.010547:0.006965:0.004595:0.009226:0.007019:0.004595:0.005843:0.010547:0.008105:0.004595:0.008883:0.009226:0.006965:0.004704:0.009226:0.010547:0.006965:0.003835:0.017946:0.005029:0.009552:0.007291:0.006314:0.008430:0.009552:0.010873:0.007291:0.005029:0.009552:0.008430:0.007128:0.009389:0.006169:0.005029:0.009552:0.010873:0.006314:0.009009:0.009552:0.006314:0.006169:0.010873:0.008430:0.006314:0.009552:0.010873:0.009552:0.007291:0.008430:0.015396:0.008105:0.003835 he is, or who has been adjudged to courts which held that the partners Court in this case, inter alia, was :@0.076923:0.514523:0.926973:0.514523:0.926973:0.499240:0.076923:0.499240:0.010674:0.008231:0.004758:0.004830:0.007092:0.004830:0.004758:0.009353:0.007092:0.004758:0.013369:0.010674:0.009353:0.004758:0.010674:0.009353:0.007092:0.004758:0.009353:0.008231:0.008231:0.010674:0.004758:0.009353:0.009353:0.004830:0.010674:0.009353:0.009009:0.008231:0.009353:0.004758:0.005970:0.009226:0.003835:0.017693:0.008105:0.009226:0.010547:0.007490:0.005843:0.006965:0.003835:0.013243:0.010547:0.004704:0.008105:0.010547:0.003835:0.010547:0.008105:0.004704:0.009226:0.003835:0.005843:0.010547:0.009064:0.005843:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.003835:0.017856:0.010855:0.009534:0.010855:0.007797:0.006151:0.006187:0.005011:0.010855:0.006187:0.006151:0.010855:0.005011:0.007273:0.006187:0.008412:0.009534:0.007273:0.008069:0.005011:0.006187:0.005011:0.010855:0.006151:0.008412:0.007273:0.006187:0.009534:0.005011:0.005011:0.009534:0.005011:0.006187:0.013550:0.009534:0.006965:0.003835 be , a partner;:@0.076923:0.530498:0.181798:0.530498:0.181798:0.515215:0.076923:0.515215:0.009226:0.008105:0.003835:0.004704:0.003835:0.009226:0.003835:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.006965:0.004704 (c) against any person who of the dues of the firm on the basis of to the partners can be proceeded :@0.092301:0.546473:0.926737:0.546473:0.926737:0.531190:0.092301:0.531190:0.006802:0.009046:0.006802:0.011126:0.010023:0.009643:0.010185:0.005644:0.011506:0.007906:0.006802:0.011126:0.010185:0.010963:0.010185:0.011126:0.010167:0.009064:0.008268:0.007924:0.010167:0.011506:0.011126:0.014183:0.011506:0.009226:0.003835:0.017874:0.009100:0.006893:0.003112:0.005717:0.010421:0.007978:0.003112:0.009100:0.010421:0.007978:0.006838:0.003112:0.009100:0.006893:0.003112:0.005717:0.010421:0.007978:0.003112:0.004613:0.004487:0.007001:0.014943:0.003112:0.009100:0.010421:0.003112:0.005717:0.010421:0.007978:0.003112:0.009100:0.009100:0.006838:0.004577:0.006838:0.003112:0.009100:0.004704:0.003835:0.017965:0.006187:0.009570:0.006531:0.006187:0.010891:0.008449:0.006531:0.009570:0.009570:0.007833:0.006187:0.010891:0.008449:0.007671:0.007309:0.006531:0.008449:0.009570:0.010891:0.006531:0.009570:0.008449:0.006531:0.009570:0.007309:0.009570:0.008449:0.008449:0.008449:0.009570:0.008449:0.009226:0.003835 has been individually served as a principles embodied in CPC.:@0.076923:0.562448:0.575461:0.562448:0.575461:0.547165:0.076923:0.547165:0.010891:0.009570:0.007309:0.006404:0.009570:0.008449:0.008449:0.010891:0.006404:0.005047:0.010891:0.009570:0.004704:0.009570:0.005047:0.009570:0.010873:0.009570:0.005047:0.004523:0.009570:0.006422:0.007291:0.008449:0.007833:0.008865:0.008449:0.009570:0.006422:0.009552:0.007309:0.006422:0.009226:0.003835:0.017729:0.009226:0.006965:0.004704:0.010547:0.008105:0.004704:0.009226:0.004704:0.008105:0.006965:0.003835:0.008105:0.015070:0.009226:0.009226:0.009226:0.004704:0.008105:0.009226:0.003835:0.004704:0.010547:0.003835:0.010547:0.010547:0.010547:0.004704 partner with a summons and has :@0.076923:0.578422:0.348381:0.578422:0.348381:0.563140:0.076923:0.563140:0.009498:0.009498:0.007761:0.006115:0.010819:0.008376:0.007236:0.005898:0.014039:0.004975:0.006115:0.010819:0.005898:0.009498:0.005898:0.007236:0.010819:0.015341:0.015341:0.009498:0.010819:0.007236:0.005898:0.009498:0.010819:0.009498:0.005898:0.010819:0.009498:0.006965:0.003835 failed to appear;:@0.076923:0.594397:0.197030:0.594397:0.197030:0.579115:0.076923:0.579115:0.004885:0.009226:0.004704:0.004704:0.008105:0.009226:0.003835:0.005843:0.009226:0.003835:0.009064:0.009226:0.009226:0.008105:0.009226:0.006965:0.004704 Provided that nothing in this and Ors. [AIR 1971 AP 58], the the provisions of the Karnataka :@0.092301:0.610372:0.926991:0.610372:0.926991:0.595089:0.092301:0.595089:0.011180:0.007598:0.009389:0.009860:0.005337:0.009860:0.008738:0.009860:0.008720:0.006477:0.011180:0.009697:0.006477:0.008720:0.011180:0.009860:0.006477:0.011180:0.005337:0.011180:0.009860:0.008720:0.005337:0.011180:0.008720:0.006477:0.011180:0.005337:0.006965:0.003835:0.018001:0.009606:0.010927:0.009606:0.006820:0.012248:0.007707:0.007345:0.005084:0.006820:0.006223:0.013188:0.006223:0.012067:0.006820:0.010927:0.010927:0.010945:0.010927:0.006820:0.013188:0.010927:0.006820:0.010927:0.010927:0.006223:0.005084:0.006820:0.006223:0.010927:0.008105:0.003835:0.018055:0.006350:0.011054:0.008611:0.007707:0.009733:0.007472:0.009263:0.009733:0.005210:0.007472:0.005210:0.009733:0.011054:0.007472:0.007707:0.009733:0.004704:0.002822:0.007707:0.006350:0.011054:0.008611:0.007707:0.011850:0.009733:0.007924:0.011054:0.009570:0.006350:0.009733:0.009733:0.009226:0.003835 sub-rule shall be deemed to limit or Andhra Pradesh High Court held as Sales Tax Act, 1957. In paragraph :@0.076923:0.626347:0.926810:0.626347:0.926810:0.611064:0.076923:0.611064:0.006965:0.010547:0.009226:0.005843:0.007255:0.010547:0.004704:0.008105:0.004469:0.006965:0.010547:0.009226:0.004704:0.004704:0.004469:0.009226:0.008105:0.004469:0.009226:0.008105:0.008105:0.015070:0.008105:0.009226:0.004469:0.005843:0.009226:0.004469:0.004704:0.004704:0.015070:0.004704:0.005843:0.004469:0.009226:0.006965:0.003835:0.017856:0.012809:0.010547:0.009226:0.010547:0.006802:0.009226:0.003455:0.010547:0.006802:0.009226:0.009226:0.008105:0.006965:0.010547:0.003455:0.012809:0.004704:0.009226:0.010547:0.003455:0.010547:0.009226:0.010547:0.007490:0.005843:0.003455:0.010547:0.008105:0.004704:0.009226:0.003455:0.009226:0.006965:0.003835:0.017892:0.009353:0.009353:0.004830:0.008231:0.007092:0.004107:0.009787:0.009353:0.009353:0.004830:0.012935:0.008231:0.005970:0.004830:0.004830:0.010674:0.010674:0.010674:0.010674:0.004830:0.004830:0.005970:0.010674:0.004830:0.009353:0.009353:0.006929:0.009190:0.009697:0.006929:0.009190:0.009353:0.010547:0.003835 otherwise affect the provisions of under ::@0.076923:0.642322:0.420149:0.642322:0.420149:0.627039:0.076923:0.627039:0.009570:0.006187:0.010891:0.008449:0.007309:0.014111:0.005047:0.007309:0.008449:0.006495:0.009570:0.005735:0.005228:0.008449:0.008449:0.006187:0.006495:0.006187:0.010891:0.008449:0.006495:0.009570:0.007309:0.009100:0.009570:0.005047:0.007309:0.005047:0.009570:0.010891:0.007309:0.006495:0.009570:0.004704:0.003835:0.018019:0.010547:0.010547:0.009226:0.008105:0.006965:0.003835:0.004704 Section 30 of the Indian Partnership :@0.076923:0.658297:0.348580:0.658297:0.348580:0.643014:0.076923:0.643014:0.009082:0.007960:0.007960:0.005699:0.004559:0.009082:0.010402:0.002931:0.010402:0.010402:0.002931:0.009082:0.006875:0.002931:0.005699:0.010402:0.007960:0.002931:0.005699:0.010402:0.009082:0.004559:0.009082:0.010402:0.002931:0.009697:0.009082:0.007345:0.005699:0.010402:0.007960:0.007182:0.006820:0.010402:0.004559:0.009226:0.003835 Act 1932 (9 of 1932).:@0.076923:0.674271:0.246582:0.674271:0.246582:0.658989:0.076923:0.658989:0.012809:0.008105:0.005843:0.003835:0.010547:0.010547:0.010547:0.010547:0.003835:0.005843:0.010547:0.003835:0.009226:0.007019:0.003835:0.010547:0.010547:0.010547:0.010547:0.005843:0.004704 (2) Where the decree-holder It provides that where a decree has 1932 for the purpose of holding :@0.092301:0.690246:0.926973:0.690246:0.926973:0.674964:0.092301:0.674964:0.006712:0.011416:0.006712:0.010511:0.017856:0.011416:0.008973:0.007833:0.008973:0.010511:0.006712:0.011416:0.008973:0.010511:0.010095:0.008973:0.008973:0.007833:0.008973:0.008973:0.006712:0.011416:0.010095:0.005572:0.010095:0.008973:0.006965:0.003835:0.017910:0.005916:0.005916:0.004668:0.009299:0.007037:0.008828:0.009299:0.004776:0.009299:0.008177:0.007037:0.004668:0.005916:0.010620:0.009136:0.005916:0.004668:0.013315:0.010620:0.008177:0.007037:0.008177:0.004668:0.009299:0.004668:0.009299:0.008177:0.008177:0.007037:0.008177:0.008177:0.004668:0.010620:0.009299:0.006965:0.003835:0.017729:0.010963:0.010963:0.010945:0.010963:0.006965:0.005120:0.009624:0.007381:0.006965:0.006260:0.010945:0.008521:0.006965:0.009643:0.010945:0.007653:0.009643:0.009624:0.007381:0.008521:0.006965:0.009643:0.004704:0.002714:0.006965:0.010963:0.009624:0.005120:0.009643:0.005120:0.010945:0.009226:0.003835 claims to be entitled to cause the been passed against a firm execution the partners as individuals liable :@0.076923:0.706221:0.926756:0.706221:0.926756:0.690939:0.076923:0.690939:0.008430:0.005029:0.009552:0.005029:0.015396:0.007291:0.006332:0.006169:0.009552:0.006332:0.009552:0.008430:0.006332:0.008430:0.010873:0.006169:0.005029:0.006169:0.005029:0.008430:0.009552:0.006332:0.006169:0.009552:0.006332:0.008430:0.009552:0.010873:0.007291:0.008430:0.006332:0.006169:0.010873:0.008105:0.003835:0.017910:0.009118:0.007996:0.007996:0.010439:0.003148:0.009118:0.009118:0.006857:0.006857:0.007996:0.009118:0.003148:0.008955:0.008593:0.009118:0.004595:0.010439:0.006857:0.005735:0.003148:0.009118:0.003148:0.004613:0.004505:0.007019:0.014961:0.003148:0.007653:0.008828:0.007996:0.007996:0.010439:0.005735:0.004595:0.009118:0.010547:0.003835:0.017693:0.006223:0.010945:0.008485:0.006820:0.009624:0.009606:0.007870:0.006223:0.010945:0.008485:0.007707:0.007345:0.006820:0.009606:0.007345:0.006820:0.005084:0.010927:0.009624:0.004740:0.009606:0.005084:0.009624:0.010927:0.009606:0.005084:0.007345:0.006820:0.005084:0.005102:0.009082:0.009606:0.005084:0.008105:0.003835 decree to be executed against any may be granted against any property to meet the tax liability of the firm. :@0.076923:0.722196:0.926774:0.722196:0.926774:0.706913:0.076923:0.706913:0.009498:0.008376:0.008358:0.007236:0.008376:0.008376:0.005862:0.006097:0.009498:0.005862:0.009498:0.008376:0.005862:0.008032:0.009208:0.008376:0.008376:0.010819:0.006097:0.008376:0.009498:0.005862:0.009335:0.008955:0.009498:0.004975:0.010819:0.007236:0.006097:0.005862:0.009498:0.010294:0.009226:0.003835:0.017747:0.014907:0.008521:0.009064:0.002804:0.009046:0.007942:0.002804:0.009407:0.006621:0.009064:0.010366:0.005681:0.007924:0.009064:0.002804:0.008901:0.008521:0.009064:0.004523:0.010384:0.006784:0.005681:0.002804:0.009064:0.009842:0.009064:0.002804:0.009064:0.006784:0.009064:0.009046:0.007942:0.007309:0.005681:0.009226:0.003835:0.017892:0.005862:0.009245:0.004631:0.015088:0.008123:0.008123:0.005880:0.004631:0.005862:0.010565:0.008141:0.004631:0.005862:0.009245:0.009245:0.004631:0.004740:0.004722:0.008720:0.009245:0.004740:0.004722:0.004722:0.005862:0.009263:0.004631:0.009245:0.007037:0.004631:0.005862:0.010583:0.008123:0.004631:0.004613:0.004631:0.007146:0.015088:0.004704:0.003835 person other than such a person :@0.076923:0.738171:0.348128:0.738171:0.348128:0.722888:0.076923:0.722888:0.009588:0.008467:0.007689:0.007327:0.009588:0.010909:0.006658:0.009588:0.006205:0.010909:0.008467:0.007327:0.006658:0.006205:0.010909:0.009588:0.010909:0.006658:0.007327:0.010909:0.008467:0.010909:0.006658:0.009588:0.006658:0.009588:0.008467:0.007689:0.007327:0.009588:0.010547:0.003835 as is referred to in sub-rule (1), :@0.076923:0.754146:0.348128:0.754146:0.348128:0.738863:0.076923:0.738863:0.009715:0.007454:0.007653:0.005192:0.007454:0.007653:0.007454:0.008593:0.005373:0.008593:0.008087:0.007454:0.008593:0.009715:0.007653:0.006332:0.009715:0.007653:0.005192:0.011036:0.007653:0.007454:0.011036:0.009715:0.006332:0.007743:0.011036:0.005192:0.008593:0.007653:0.006332:0.011036:0.006332:0.004704:0.003835 clauses (b) and (c) as being a partner name under Rule 6 or 7 of Order 30 other partners and also severally for :@0.076923:0.770121:0.926900:0.770121:0.926900:0.754838:0.076923:0.754838:0.007996:0.004595:0.009118:0.010439:0.006857:0.007996:0.006857:0.003148:0.005735:0.009118:0.005735:0.003148:0.009118:0.010439:0.009118:0.003148:0.005735:0.007996:0.005735:0.003148:0.009118:0.006857:0.003148:0.009118:0.007996:0.004595:0.010439:0.009118:0.003148:0.009118:0.003148:0.009118:0.009118:0.007381:0.005735:0.010439:0.007996:0.006965:0.003835:0.017729:0.010547:0.009226:0.015070:0.008105:0.003437:0.010547:0.010547:0.009226:0.008105:0.006965:0.003437:0.010620:0.010547:0.004704:0.008105:0.003437:0.010547:0.003437:0.009226:0.006965:0.003437:0.010547:0.003437:0.009226:0.007019:0.003437:0.011868:0.006965:0.009226:0.008105:0.006965:0.003437:0.010547:0.010547:0.003835:0.017892:0.009226:0.005843:0.010547:0.008105:0.006965:0.003256:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.007327:0.006965:0.003256:0.009226:0.010547:0.009226:0.003256:0.009226:0.004704:0.006965:0.009226:0.003256:0.006965:0.008105:0.008521:0.008105:0.006802:0.009226:0.004704:0.004179:0.009226:0.003256:0.004704:0.009226:0.006965:0.003835 in the firm, he may apply to the or who admitted on the pleadings all acts of the firm done while he is :@0.076923:0.786095:0.927045:0.786095:0.927045:0.770813:0.076923:0.770813:0.005138:0.010981:0.007110:0.006278:0.010981:0.008539:0.007110:0.004613:0.005047:0.007562:0.015504:0.005138:0.007110:0.010981:0.008539:0.007110:0.015504:0.009118:0.009661:0.007110:0.009498:0.009661:0.009661:0.004595:0.009661:0.007110:0.006278:0.009661:0.007110:0.006278:0.010981:0.008105:0.003835:0.017729:0.009462:0.007200:0.005717:0.013478:0.010782:0.009480:0.005717:0.009462:0.009480:0.015305:0.004939:0.006079:0.006097:0.008340:0.009462:0.005717:0.009480:0.010782:0.005717:0.006097:0.010782:0.008340:0.005717:0.009462:0.004939:0.008340:0.009480:0.009462:0.004939:0.010782:0.009462:0.006965:0.003835:0.018001:0.009263:0.004740:0.004740:0.004631:0.009263:0.008141:0.005880:0.007001:0.004631:0.009263:0.007056:0.004631:0.005880:0.010583:0.008141:0.004631:0.004613:0.004649:0.007164:0.015106:0.004631:0.009263:0.009263:0.010583:0.008141:0.004631:0.013279:0.010583:0.004740:0.004740:0.008141:0.004631:0.010583:0.008141:0.004631:0.004740:0.006965:0.003835 Court which passed the decree for that he is a partner. Execution may a partner. A firm is not a legal entity. :@0.076923:0.802070:0.927081:0.802070:0.927081:0.786788:0.076923:0.786788:0.010764:0.009444:0.010764:0.007707:0.006061:0.005464:0.013460:0.010764:0.004921:0.008322:0.010764:0.005464:0.009444:0.009444:0.007182:0.007182:0.008322:0.009444:0.005464:0.006061:0.010764:0.008322:0.005464:0.009444:0.008322:0.008322:0.007182:0.008322:0.008322:0.005464:0.004921:0.009444:0.006965:0.003835:0.017766:0.005862:0.010565:0.009082:0.005862:0.004613:0.010565:0.008123:0.004613:0.004722:0.006983:0.004613:0.009245:0.004613:0.009245:0.009245:0.007508:0.005862:0.010565:0.008123:0.005373:0.004722:0.004613:0.009245:0.008955:0.008123:0.008123:0.010565:0.005862:0.004722:0.009245:0.010565:0.004613:0.015088:0.008720:0.009226:0.003835:0.017693:0.009208:0.003238:0.009208:0.009208:0.007472:0.005825:0.010529:0.008087:0.005337:0.004686:0.003238:0.012790:0.003238:0.004613:0.004595:0.007110:0.015052:0.003238:0.004686:0.006947:0.003238:0.010529:0.009208:0.005825:0.003238:0.009208:0.003238:0.004686:0.008087:0.008684:0.009208:0.004686:0.003238:0.008087:0.010529:0.005825:0.004686:0.005825:0.006694:0.004704:0.003835 leave, and where the liability is not also be granted against a person It is only a collective or compendious :@0.076923:0.818045:0.926774:0.818045:0.926774:0.802762:0.076923:0.802762:0.004794:0.008195:0.008611:0.008611:0.007852:0.004794:0.004704:0.009317:0.010638:0.009317:0.004704:0.013333:0.010638:0.008195:0.007056:0.008195:0.004704:0.005934:0.010638:0.008195:0.004704:0.004794:0.004794:0.008792:0.009317:0.004794:0.004794:0.004794:0.005934:0.009317:0.004704:0.004794:0.007056:0.004704:0.010638:0.009317:0.005843:0.003835:0.017946:0.009624:0.005102:0.007363:0.009624:0.006929:0.009624:0.008503:0.006929:0.009968:0.007200:0.009624:0.010945:0.006241:0.008503:0.009624:0.006929:0.009462:0.009100:0.009624:0.005102:0.010945:0.007363:0.006241:0.006929:0.009624:0.006929:0.009624:0.008503:0.007725:0.007363:0.009624:0.010547:0.003835:0.018019:0.005717:0.005717:0.003112:0.004577:0.006838:0.003112:0.009100:0.010421:0.004052:0.009100:0.003112:0.009100:0.003112:0.007978:0.009100:0.004577:0.004577:0.007978:0.007978:0.005717:0.004233:0.008394:0.007978:0.003112:0.009100:0.006838:0.003112:0.007978:0.009100:0.014943:0.009100:0.007978:0.010421:0.009100:0.004577:0.009100:0.010421:0.006965:0.003835 disputed, such Court may grant who has been adjudged to be a name for all the partners. In other :@0.076923:0.834020:0.926737:0.834020:0.926737:0.818737:0.076923:0.818737:0.009751:0.005228:0.007490:0.009751:0.011072:0.006368:0.008629:0.009751:0.005228:0.007815:0.007490:0.011072:0.008629:0.011072:0.007815:0.011072:0.009751:0.011072:0.008014:0.006368:0.007815:0.015595:0.009226:0.009751:0.007815:0.010095:0.007327:0.009751:0.011072:0.005843:0.003835:0.017729:0.013804:0.011108:0.009787:0.008123:0.011108:0.009787:0.007526:0.008123:0.009787:0.008666:0.008666:0.011108:0.008123:0.009787:0.009787:0.005265:0.011108:0.009787:0.009444:0.008666:0.009787:0.008123:0.006404:0.009787:0.008123:0.009787:0.008666:0.008123:0.009226:0.003835:0.017874:0.010692:0.009371:0.015215:0.008250:0.004975:0.004848:0.009371:0.007110:0.004975:0.009371:0.004848:0.004848:0.004975:0.005988:0.010692:0.008250:0.004975:0.009371:0.009371:0.007634:0.005988:0.010692:0.008250:0.007472:0.007110:0.004848:0.004975:0.005988:0.010692:0.004975:0.009371:0.005988:0.010692:0.008250:0.006965:0.003835 such leave, or, where such liability partner or against a person who words, a firm does not have any :@0.076923:0.849995:0.926756:0.849995:0.926756:0.834712:0.076923:0.834712:0.007128:0.010710:0.008268:0.010710:0.005047:0.004867:0.008268:0.008684:0.008684:0.007924:0.004867:0.005047:0.009389:0.005699:0.004867:0.005047:0.013406:0.010710:0.008268:0.007128:0.008268:0.005047:0.007128:0.010710:0.008268:0.010710:0.005047:0.004867:0.004867:0.008865:0.009389:0.004867:0.004867:0.004867:0.006006:0.009226:0.003835:0.017747:0.009643:0.009643:0.007906:0.006260:0.010963:0.008521:0.007381:0.007001:0.009643:0.007381:0.007001:0.009480:0.009118:0.009643:0.005120:0.010963:0.007381:0.006260:0.007001:0.009643:0.007001:0.009643:0.008521:0.007743:0.007381:0.009643:0.010963:0.007001:0.013659:0.010963:0.009226:0.003835:0.017766:0.013496:0.009661:0.007399:0.009661:0.007399:0.005138:0.007218:0.009661:0.007218:0.004613:0.005047:0.007562:0.015504:0.007218:0.009661:0.009661:0.008539:0.007399:0.007218:0.010981:0.009661:0.006278:0.007218:0.010981:0.008955:0.008955:0.008539:0.007218:0.009661:0.010457:0.009226:0.003835 is disputed, may order that the has been individually served with :@0.076923:0.865970:0.637405:0.865970:0.637405:0.850687:0.076923:0.850687:0.005319:0.007580:0.008539:0.009842:0.005319:0.007580:0.009842:0.011162:0.006459:0.008720:0.009842:0.005319:0.008539:0.015685:0.009317:0.009842:0.008539:0.009842:0.007580:0.009842:0.008720:0.007580:0.008539:0.006459:0.011162:0.009679:0.006459:0.008539:0.006459:0.011162:0.008105:0.003835:0.017892:0.010819:0.009498:0.007236:0.005970:0.009498:0.008376:0.008376:0.010819:0.005970:0.004975:0.010819:0.009498:0.004631:0.009498:0.004975:0.009498:0.010819:0.009498:0.004975:0.004450:0.009498:0.005970:0.007236:0.008376:0.007761:0.008792:0.008376:0.009498:0.005970:0.014039:0.004975:0.006115:0.010547:0.003835 liability of such person be tried and summons as a partner but has failed A decree in favour of or against a :@0.076923:0.881944:0.926900:0.881944:0.926900:0.866662:0.076923:0.866662:0.004704:0.004704:0.008702:0.009226:0.004704:0.004704:0.004704:0.005843:0.009226:0.004342:0.009226:0.007019:0.004342:0.006965:0.010547:0.008105:0.010547:0.004342:0.009226:0.008105:0.007327:0.006965:0.009226:0.010547:0.004342:0.009226:0.008105:0.004342:0.005843:0.006965:0.004704:0.008105:0.009226:0.004342:0.009226:0.010547:0.009226:0.003835:0.017910:0.006893:0.010475:0.014998:0.014998:0.009154:0.010475:0.006893:0.003184:0.009154:0.006893:0.003184:0.009154:0.003184:0.009154:0.009154:0.007417:0.005771:0.010475:0.008032:0.006893:0.003184:0.009154:0.010475:0.005771:0.003184:0.010475:0.009154:0.006893:0.003184:0.004812:0.009154:0.004631:0.004631:0.008032:0.009226:0.003835:0.017965:0.013044:0.005626:0.009462:0.008340:0.008340:0.007200:0.008340:0.008340:0.005626:0.004939:0.010782:0.005626:0.005120:0.008756:0.008756:0.009462:0.010782:0.007200:0.005626:0.009462:0.007255:0.005626:0.009462:0.007200:0.005626:0.009299:0.008937:0.009462:0.004939:0.010782:0.007200:0.006079:0.005626:0.009226:0.003835 determined in any manner in which to appear. The underlying purpose :@0.076923:0.897919:0.637424:0.897919:0.637424:0.882637:0.076923:0.882637:0.009190:0.008069:0.005807:0.008069:0.007092:0.015034:0.004668:0.010511:0.008069:0.009190:0.003220:0.004668:0.010511:0.003220:0.009190:0.009986:0.009190:0.003220:0.015034:0.009190:0.010511:0.010511:0.008069:0.006929:0.003220:0.004668:0.010511:0.003220:0.013207:0.010511:0.004668:0.008069:0.010547:0.003835:0.017693:0.006006:0.009389:0.005138:0.009226:0.009389:0.009389:0.008268:0.009389:0.005518:0.004867:0.004414:0.010710:0.010710:0.008268:0.005138:0.010710:0.010710:0.009389:0.008268:0.007128:0.004342:0.009389:0.004867:0.010710:0.009389:0.005138:0.009389:0.010710:0.007399:0.009389:0.009389:0.007128:0.008105:0.003835 any issue in a suit may be tried and of this rule, is that for the recovery same effect as a decree in favour of :@0.076923:0.913894:0.926991:0.913894:0.926991:0.898612:0.076923:0.898612:0.009226:0.010023:0.009226:0.004396:0.004704:0.006965:0.006965:0.010547:0.008105:0.004378:0.004704:0.010547:0.004396:0.009226:0.004396:0.006965:0.010547:0.004704:0.005843:0.004378:0.015070:0.008702:0.009226:0.004396:0.009226:0.008105:0.004396:0.005843:0.006965:0.004704:0.008105:0.009226:0.004378:0.009226:0.010547:0.009226:0.003835:0.017874:0.009299:0.007092:0.004668:0.005916:0.010620:0.004776:0.007037:0.004668:0.007327:0.010620:0.004776:0.007833:0.004776:0.004668:0.004776:0.007037:0.004668:0.005916:0.010620:0.009136:0.005916:0.004668:0.004776:0.009299:0.007037:0.004668:0.005916:0.010620:0.008177:0.004668:0.007037:0.008177:0.008177:0.008828:0.008593:0.008177:0.007399:0.009226:0.003835:0.017874:0.007074:0.009335:0.015178:0.008213:0.004704:0.008213:0.005500:0.004993:0.008213:0.008213:0.005952:0.004704:0.009335:0.007074:0.004704:0.009335:0.004704:0.009335:0.008213:0.008213:0.007074:0.008213:0.008213:0.004704:0.004812:0.010656:0.004704:0.004993:0.008629:0.008629:0.009335:0.010656:0.007074:0.004704:0.009335:0.004704:0.003835 determined.:@0.366219:0.131127:0.456982:0.131127:0.456982:0.115844:0.366219:0.115844:0.009226:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.008105:0.009226:0.004704 (3) Where the liability of be had not only to the assets of the :@0.381596:0.147102:0.926882:0.147102:0.926882:0.131819:0.381596:0.131819:0.007182:0.011886:0.007182:0.014075:0.018326:0.011886:0.009444:0.008304:0.009444:0.014075:0.007182:0.011886:0.009444:0.014075:0.006042:0.006042:0.010041:0.010565:0.006042:0.006042:0.006042:0.007182:0.010565:0.014075:0.010565:0.004704:0.003835:0.017784:0.009263:0.008141:0.004631:0.010583:0.009263:0.009263:0.004631:0.010583:0.009263:0.005880:0.004631:0.009263:0.010583:0.004215:0.009263:0.004631:0.005880:0.009263:0.004631:0.005880:0.010583:0.008141:0.004631:0.009263:0.007001:0.007001:0.008141:0.005880:0.007001:0.004631:0.009263:0.007056:0.004631:0.005880:0.010583:0.008105:0.003835 any person has been tried and firm but to other means of relation :@0.366219:0.163076:0.926828:0.163076:0.926828:0.147794:0.366219:0.147794:0.009914:0.010710:0.009914:0.009082:0.009914:0.008792:0.008014:0.007653:0.009914:0.011235:0.009082:0.011235:0.009914:0.007653:0.009082:0.009914:0.008792:0.008792:0.011235:0.009082:0.006531:0.007653:0.005391:0.008792:0.009914:0.009082:0.009914:0.011235:0.009226:0.003835:0.017802:0.004613:0.004668:0.007182:0.015124:0.004649:0.009281:0.010601:0.005898:0.004649:0.005898:0.009281:0.004649:0.009281:0.005898:0.010601:0.008159:0.007019:0.004649:0.015124:0.008159:0.009281:0.010601:0.007019:0.004649:0.009281:0.007074:0.004649:0.007019:0.008159:0.004758:0.009118:0.005898:0.004758:0.009281:0.010547:0.003835 (4) Save as against any property as partners can be made liable :@0.381596:0.258925:0.926936:0.258925:0.926936:0.243643:0.381596:0.243643:0.006024:0.010728:0.006024:0.005192:0.009407:0.008702:0.008702:0.008286:0.005192:0.009407:0.007146:0.005192:0.009245:0.008883:0.009407:0.004885:0.010728:0.007146:0.006024:0.005192:0.009407:0.010203:0.009407:0.005192:0.009407:0.007146:0.009407:0.009407:0.008286:0.007671:0.006024:0.009226:0.003835:0.017784:0.009878:0.007616:0.008810:0.009878:0.009878:0.008141:0.006495:0.011198:0.008756:0.007978:0.007616:0.008810:0.008756:0.009878:0.011198:0.008810:0.009878:0.008756:0.008810:0.015721:0.009878:0.009878:0.008756:0.008810:0.005355:0.005355:0.009353:0.009878:0.005355:0.008105:0.003835 render liable or otherwise affect to proceed against a person who :@0.381596:0.306850:0.926756:0.306850:0.926756:0.291567:0.381596:0.291567:0.007218:0.008358:0.010800:0.009480:0.008358:0.007218:0.005771:0.004957:0.004957:0.008955:0.009480:0.004957:0.008358:0.005771:0.009480:0.007218:0.005771:0.009480:0.006097:0.010800:0.008358:0.007218:0.014021:0.004957:0.007218:0.008358:0.005771:0.009480:0.005644:0.005138:0.008358:0.008358:0.005843:0.003835:0.017874:0.006241:0.009624:0.006947:0.009624:0.007363:0.009624:0.008503:0.008503:0.008503:0.009624:0.006947:0.009462:0.009100:0.009624:0.005102:0.010945:0.007363:0.006241:0.006947:0.009624:0.006947:0.009624:0.008503:0.007725:0.007363:0.009624:0.010945:0.006947:0.013641:0.010945:0.009226:0.003835 any partner therein unless he has has been left out and has not been :@0.366219:0.322825:0.926846:0.322825:0.926846:0.307542:0.366219:0.307542:0.009444:0.010240:0.009444:0.005536:0.009444:0.009444:0.007707:0.006061:0.010764:0.008322:0.007182:0.005536:0.006061:0.010764:0.008322:0.007182:0.008322:0.004921:0.010764:0.005536:0.010764:0.010764:0.004921:0.008322:0.007182:0.007182:0.005536:0.010764:0.008322:0.005536:0.010764:0.009444:0.006965:0.003835:0.018001:0.010692:0.009371:0.007110:0.004957:0.009371:0.008250:0.008250:0.010692:0.004957:0.004848:0.008250:0.004848:0.005988:0.004957:0.009371:0.010692:0.005988:0.004957:0.009371:0.010692:0.009371:0.004957:0.010692:0.009371:0.007110:0.004957:0.010692:0.009371:0.005988:0.004957:0.009371:0.008250:0.008250:0.010547:0.003835 been served with a summons to :@0.366219:0.338800:0.637405:0.338800:0.637405:0.323517:0.366219:0.323517:0.009715:0.008593:0.008593:0.011036:0.003835:0.003799:0.007454:0.008593:0.007978:0.009009:0.008593:0.009715:0.003835:0.003799:0.014256:0.005192:0.006332:0.011036:0.003835:0.003799:0.009715:0.003835:0.003799:0.007454:0.011036:0.015558:0.015558:0.009715:0.011036:0.007454:0.003835:0.003799:0.006332:0.009226:0.003835 appear and answer.:@0.366219:0.354775:0.512667:0.354775:0.512667:0.339492:0.366219:0.339492:0.009064:0.009226:0.009226:0.008105:0.009226:0.006965:0.003835:0.009226:0.010547:0.009226:0.003835:0.009226:0.010547:0.006965:0.013062:0.008105:0.005355:0.004704 The execution under this Rule the person concerned was in fact a :@0.381596:0.370749:0.926918:0.370749:0.926918:0.355467:0.381596:0.355467:0.011036:0.011036:0.008593:0.007544:0.008250:0.009425:0.008593:0.008593:0.011036:0.006332:0.005192:0.009715:0.011036:0.007544:0.011036:0.011036:0.009715:0.008593:0.007454:0.007544:0.006332:0.011036:0.005192:0.007454:0.007544:0.011108:0.011036:0.005192:0.008105:0.003835:0.017784:0.005934:0.010620:0.008195:0.004686:0.009299:0.008195:0.007399:0.007037:0.009317:0.010638:0.004686:0.008177:0.009317:0.010620:0.008195:0.008177:0.007508:0.010620:0.008195:0.009299:0.004686:0.013333:0.009299:0.007056:0.004686:0.004776:0.010638:0.004686:0.004975:0.009299:0.008195:0.005916:0.004686:0.009226:0.003835 partnership property. It may also :@0.366219:0.402699:0.637496:0.402699:0.637496:0.387416:0.366219:0.387416:0.009570:0.009570:0.007852:0.006187:0.010891:0.008449:0.007671:0.007309:0.010909:0.005047:0.009570:0.006549:0.009570:0.007327:0.009570:0.009570:0.008449:0.007833:0.006187:0.007074:0.005047:0.006549:0.006187:0.006205:0.006549:0.015414:0.009046:0.009570:0.006549:0.009588:0.005047:0.007309:0.009226:0.003835 in which case the decree-holder Parekh & Co. and Ors.,:@0.366219:0.434649:0.863382:0.434649:0.863382:0.419366:0.366219:0.419366:0.005228:0.011072:0.007852:0.013767:0.011072:0.005228:0.008629:0.011072:0.007852:0.008629:0.009751:0.007490:0.008629:0.007852:0.006368:0.011072:0.008629:0.007852:0.009751:0.008629:0.008629:0.007490:0.008629:0.008629:0.006368:0.011072:0.009751:0.005228:0.009751:0.008629:0.006965:0.003835:0.017892:0.009842:0.009226:0.006965:0.008105:0.009226:0.010547:0.003835:0.011687:0.009226:0.015070:0.009226:0.004704:0.003835:0.010547:0.008883:0.004704:0.003835:0.009226:0.010547:0.009226:0.003835:0.011868:0.007327:0.006965:0.004704:0.004704 may proceed against the separate :@0.366219:0.450624:0.637803:0.450624:0.637803:0.435341:0.366219:0.435341:0.015377:0.009009:0.009534:0.006151:0.009534:0.007273:0.009534:0.008412:0.008412:0.008412:0.009534:0.006151:0.009371:0.009009:0.009534:0.005011:0.010855:0.007273:0.006151:0.006151:0.006151:0.010855:0.008412:0.006151:0.007273:0.008412:0.009534:0.009534:0.007110:0.009371:0.006151:0.008105:0.003835 Let us now discuss hereunder present context. The question arose :@0.381596:0.482573:0.926918:0.482573:0.926918:0.467291:0.381596:0.467291:0.009787:0.008666:0.006404:0.008177:0.011108:0.007526:0.008177:0.011108:0.009444:0.014328:0.008177:0.009787:0.005265:0.007526:0.008666:0.011108:0.007526:0.007526:0.008177:0.011108:0.008666:0.007526:0.008666:0.011108:0.011108:0.009787:0.008666:0.006965:0.003835:0.018001:0.009226:0.006965:0.008105:0.006965:0.008105:0.010547:0.005843:0.004107:0.008105:0.009226:0.010547:0.005843:0.007761:0.009226:0.005843:0.004704:0.003383:0.010547:0.010547:0.008105:0.004107:0.009226:0.010547:0.008105:0.006965:0.005843:0.004704:0.009226:0.010547:0.004107:0.009226:0.006965:0.009226:0.006965:0.008105:0.003835 were personally liable for repayment whether the property belonging :@0.366219:0.530498:0.926973:0.530498:0.926973:0.515215:0.366219:0.515215:0.012971:0.008014:0.006875:0.008014:0.003166:0.009136:0.008014:0.007236:0.006875:0.009136:0.010457:0.009136:0.004613:0.004089:0.009136:0.003166:0.004613:0.004613:0.008611:0.009136:0.004613:0.008014:0.003166:0.004613:0.009136:0.006875:0.003166:0.006875:0.008014:0.009136:0.008611:0.009136:0.014979:0.008014:0.010457:0.005843:0.003835:0.017802:0.013804:0.011108:0.008666:0.006404:0.011108:0.008666:0.007526:0.008123:0.006404:0.011108:0.008666:0.008123:0.009787:0.007526:0.009787:0.009787:0.008666:0.008051:0.006404:0.009787:0.008123:0.009787:0.008666:0.005265:0.009787:0.011108:0.009787:0.005265:0.011108:0.009226:0.003835 In the case of N. Ranganayakulu account of Sales tax assessed :@0.381596:0.578422:0.927009:0.578422:0.927009:0.563140:0.381596:0.563140:0.005898:0.010601:0.004668:0.005898:0.010601:0.008159:0.004668:0.008159:0.009281:0.007019:0.008159:0.004668:0.009281:0.007074:0.004668:0.012157:0.004758:0.004668:0.011198:0.009281:0.010601:0.008756:0.009281:0.010601:0.008756:0.008738:0.009281:0.009281:0.010601:0.004758:0.010547:0.003835:0.018019:0.010131:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010764:0.010131:0.004704:0.003220:0.010764:0.010131:0.010131:0.005608:0.009009:0.007870:0.010764:0.006748:0.010131:0.010131:0.010764:0.010131:0.007870:0.007870:0.009009:0.007870:0.007870:0.009009:0.009226:0.003835 Vs.J. Narasimharao and Company against the partnership firm under :@0.366219:0.594397:0.926846:0.594397:0.926846:0.579115:0.366219:0.579115:0.011922:0.007200:0.004939:0.005011:0.004939:0.005699:0.013044:0.009462:0.007037:0.009462:0.007200:0.004939:0.015305:0.010782:0.009462:0.007037:0.009462:0.009462:0.005699:0.009462:0.010782:0.009462:0.005699:0.010782:0.009462:0.015305:0.009462:0.009462:0.010258:0.009226:0.003835:0.018037:0.009172:0.008810:0.009335:0.004812:0.010656:0.007074:0.005952:0.004722:0.005952:0.010656:0.008213:0.004722:0.009335:0.009335:0.007598:0.005952:0.010656:0.008213:0.007435:0.007074:0.010656:0.004812:0.009335:0.004722:0.004613:0.004722:0.007236:0.015178:0.004722:0.010656:0.010656:0.009335:0.008213:0.006965:0.003835 “15. It is pertinent to consider :@0.381596:0.658297:0.637749:0.658297:0.637749:0.643014:0.381596:0.643014:0.008521:0.010963:0.010963:0.005120:0.006983:0.006260:0.006260:0.006983:0.005120:0.007381:0.006983:0.009643:0.008521:0.007906:0.006260:0.005120:0.010963:0.008521:0.010963:0.006260:0.006983:0.006260:0.009643:0.006983:0.008521:0.009643:0.010963:0.007381:0.005120:0.009643:0.008521:0.006965:0.003835 the effect of Rule 50 of Order 21. Section 25 of the Partnership Act, :@0.366219:0.674271:0.926973:0.674271:0.926973:0.658989:0.366219:0.658989:0.006079:0.010782:0.008340:0.005699:0.008340:0.005626:0.005120:0.008340:0.008340:0.006079:0.005699:0.009462:0.007255:0.005699:0.010855:0.010782:0.004939:0.008340:0.005699:0.010782:0.010782:0.005699:0.009462:0.007255:0.005699:0.012103:0.007200:0.009462:0.008340:0.007200:0.005699:0.010782:0.010782:0.004704:0.003835:0.018037:0.009371:0.008250:0.008250:0.005988:0.004848:0.009371:0.010692:0.004939:0.010692:0.010692:0.004939:0.009371:0.007164:0.004939:0.005988:0.010692:0.008250:0.004939:0.009986:0.009371:0.007634:0.005988:0.010692:0.008250:0.007472:0.007110:0.010692:0.004848:0.009371:0.004939:0.012953:0.008250:0.005988:0.004704:0.003835 of the partnership, against any Section 25 provides that every :@0.366219:0.738171:0.926792:0.738171:0.926792:0.722888:0.366219:0.722888:0.009842:0.004704:0.002931:0.008485:0.006440:0.011162:0.008720:0.008485:0.009842:0.009842:0.008087:0.006459:0.011162:0.008720:0.007924:0.007580:0.011162:0.005301:0.009480:0.005319:0.008485:0.009679:0.009317:0.009842:0.005301:0.011162:0.007580:0.006459:0.008485:0.009842:0.010620:0.009226:0.003835:0.017820:0.009932:0.008810:0.008810:0.006549:0.005409:0.009932:0.011253:0.009299:0.011253:0.011253:0.009299:0.009932:0.007671:0.009462:0.009932:0.005409:0.009932:0.008810:0.007671:0.009299:0.006549:0.011253:0.009769:0.006549:0.009299:0.008810:0.009226:0.008810:0.008032:0.009226:0.003835 person who has appeared in his own partner is liable, jointly with all the :@0.366219:0.754146:0.926918:0.754146:0.926918:0.738863:0.366219:0.738863:0.009136:0.008014:0.007236:0.006875:0.009136:0.010457:0.003166:0.013152:0.010457:0.009136:0.003166:0.010457:0.009136:0.006875:0.003166:0.008973:0.009136:0.009136:0.008014:0.009136:0.006875:0.008014:0.009136:0.003166:0.004613:0.010457:0.003166:0.010457:0.004613:0.006875:0.003166:0.008792:0.013677:0.010547:0.003835:0.017946:0.009226:0.009226:0.007490:0.005843:0.010547:0.008105:0.006965:0.004595:0.004704:0.006965:0.004595:0.004704:0.004704:0.008702:0.009226:0.004704:0.007761:0.004704:0.004595:0.004704:0.009226:0.004704:0.010547:0.005843:0.004179:0.009226:0.004595:0.013767:0.004704:0.005843:0.010547:0.004595:0.009226:0.004704:0.004704:0.004595:0.005843:0.010547:0.008105:0.003835 of the debts of a firm recourse can :@0.655515:0.131127:0.926810:0.131127:0.926810:0.115844:0.655515:0.115844:0.009353:0.007146:0.004848:0.005970:0.010674:0.008231:0.004848:0.009353:0.008231:0.009353:0.005970:0.007092:0.004848:0.009353:0.007146:0.004848:0.009353:0.004848:0.004613:0.004740:0.007255:0.015197:0.004848:0.007092:0.008231:0.008231:0.009353:0.010674:0.007454:0.007092:0.008231:0.004848:0.008231:0.009353:0.010547:0.003835 persons who have been adjudged :@0.655515:0.242951:0.926973:0.242951:0.926973:0.227668:0.655515:0.227668:0.009588:0.008467:0.007689:0.007327:0.009588:0.010909:0.007327:0.006603:0.013605:0.010909:0.009588:0.006603:0.010909:0.008883:0.008883:0.008467:0.003835:0.002750:0.009588:0.008467:0.008467:0.010909:0.003835:0.002750:0.009588:0.009588:0.005066:0.010909:0.009588:0.009245:0.008467:0.009226:0.003835 also enables the judgment-creditor :@0.655515:0.290875:0.926864:0.290875:0.926864:0.275593:0.655515:0.275593:0.009353:0.004830:0.007092:0.009353:0.004830:0.008231:0.010674:0.008828:0.009353:0.004830:0.008231:0.007092:0.004830:0.005970:0.010674:0.008231:0.004830:0.004830:0.010674:0.009353:0.009353:0.015197:0.008231:0.010674:0.005970:0.005970:0.008231:0.007092:0.008231:0.009353:0.004830:0.005970:0.009353:0.006965:0.003835 impleaded as a partner by having :@0.655515:0.338800:0.926991:0.338800:0.926991:0.323517:0.655515:0.323517:0.004975:0.015341:0.009498:0.004975:0.008376:0.009498:0.009498:0.008376:0.009498:0.005898:0.009498:0.007236:0.005898:0.009498:0.005898:0.009498:0.009498:0.007761:0.006115:0.010819:0.008376:0.007236:0.005898:0.008955:0.009498:0.005898:0.010819:0.008792:0.009498:0.004975:0.010819:0.009226:0.003835 an adjudication of the Court that :@0.655515:0.354775:0.926918:0.354775:0.926918:0.339492:0.655515:0.339492:0.009498:0.010819:0.005934:0.009498:0.009498:0.004975:0.010819:0.009498:0.004975:0.008376:0.009335:0.006115:0.004975:0.009498:0.010819:0.005934:0.009498:0.007291:0.005916:0.006115:0.010819:0.008376:0.005934:0.010819:0.009498:0.010819:0.007761:0.006115:0.005934:0.006115:0.010819:0.009335:0.005843:0.003835 The judgment in the case of Dena :@0.670892:0.402699:0.926918:0.402699:0.926918:0.387416:0.670892:0.387416:0.010547:0.010547:0.008105:0.003618:0.004704:0.010547:0.009226:0.009226:0.015070:0.008105:0.010547:0.005843:0.003618:0.004704:0.010547:0.003636:0.005843:0.010547:0.008105:0.003618:0.008105:0.009226:0.006965:0.008105:0.003636:0.009226:0.007019:0.003636:0.011687:0.008105:0.010547:0.009226:0.003835 Bank v. Bhikhabhai Prabhudas :@0.655515:0.418674:0.926955:0.418674:0.926955:0.403391:0.655515:0.403391:0.011307:0.009968:0.011307:0.009968:0.009606:0.007472:0.005445:0.009606:0.011307:0.011289:0.005464:0.009968:0.011307:0.009444:0.009986:0.011289:0.009986:0.005464:0.009606:0.011307:0.007544:0.009462:0.009986:0.011289:0.011307:0.009968:0.009986:0.006965:0.003835 [2001]247ITR165 (SC) can :@0.670892:0.450624:0.927009:0.450624:0.927009:0.435341:0.670892:0.435341:0.006947:0.011651:0.011651:0.011651:0.011651:0.006947:0.011651:0.011651:0.011651:0.006947:0.011651:0.012790:0.011651:0.011651:0.011651:0.012266:0.006947:0.010330:0.011651:0.006947:0.012266:0.009208:0.010330:0.010547:0.003835 be beneficially referred to in the :@0.655515:0.466598:0.926864:0.466598:0.926864:0.451316:0.655515:0.451316:0.009697:0.008575:0.007472:0.009697:0.008575:0.011018:0.008575:0.004613:0.005084:0.008575:0.005174:0.009697:0.005174:0.004649:0.009697:0.007472:0.007435:0.008575:0.005355:0.008575:0.008069:0.007435:0.008575:0.009697:0.007472:0.006314:0.009697:0.007472:0.005174:0.011018:0.007472:0.006314:0.011018:0.008105:0.003835 against for recovery of dues on :@0.655515:0.562448:0.926991:0.562448:0.926991:0.547165:0.655515:0.547165:0.009643:0.009281:0.009805:0.005283:0.011126:0.007544:0.006422:0.008250:0.005283:0.009805:0.007544:0.008250:0.007544:0.008684:0.008684:0.009335:0.009100:0.008684:0.007906:0.009805:0.008250:0.009805:0.004704:0.002895:0.008250:0.009805:0.011126:0.008684:0.007544:0.008250:0.009805:0.010547:0.003835 18, it was observed as under::@0.655515:0.642322:0.873622:0.642322:0.873622:0.627039:0.655515:0.627039:0.010547:0.010547:0.004704:0.003835:0.004704:0.005843:0.003835:0.013243:0.009226:0.006965:0.003835:0.009226:0.009226:0.006965:0.008105:0.007490:0.008521:0.008105:0.009226:0.003835:0.009226:0.006965:0.003835:0.010547:0.010547:0.009226:0.008105:0.006965:0.004704 “The High Court has relied on :@0.670892:0.658297:0.927009:0.658297:0.927009:0.643014:0.670892:0.643014:0.008539:0.010981:0.010981:0.008539:0.007146:0.013243:0.005138:0.009661:0.010981:0.007146:0.010981:0.009661:0.010981:0.007924:0.006278:0.007146:0.010981:0.009661:0.007399:0.007146:0.007399:0.008539:0.005138:0.005138:0.008539:0.009661:0.007146:0.009661:0.010547:0.003835 existence away from its partners. :@0.655515:0.865970:0.926955:0.865970:0.926955:0.850687:0.655515:0.850687:0.008105:0.009570:0.005047:0.007309:0.006187:0.008449:0.010891:0.008449:0.008449:0.006459:0.009046:0.013586:0.009046:0.009570:0.006459:0.005047:0.007309:0.009570:0.015414:0.006459:0.005047:0.006187:0.007309:0.006459:0.009570:0.009570:0.007833:0.006187:0.010891:0.008449:0.007671:0.007309:0.004704:0.000000:0.003835 firm in the name of the firm has the :@0.655515:0.897919:0.926973:0.897919:0.926973:0.882637:0.655515:0.882637:0.004613:0.004613:0.007128:0.015070:0.003763:0.004704:0.010547:0.003763:0.005843:0.010547:0.008105:0.003763:0.010547:0.009226:0.015070:0.008105:0.003763:0.009226:0.007019:0.003763:0.005843:0.010547:0.008105:0.003763:0.004613:0.004613:0.007128:0.015070:0.003763:0.010547:0.009226:0.006965:0.003763:0.005843:0.010547:0.008105:0.003835