Tripura High Court
Sri Nirode Chandra Das vs M/S Rajlaxmi Bricks Industries & ... on 16 August, 2023
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HIGH COURT OF TRIPURA
AGARTALA
CRP No.39/2023
Sri Nirode Chandra Das
......... Plaintiff/Petitioner(s).
VERSUS
M/S Rajlaxmi Bricks Industries & others
.........Defendant/Respondent(s).
For Plaintiff/Petitioner(s) : Mr. Sankar Deb, Sr. Advocate,
Mr. Abir Baran, Advocate.
For Defendant/Respondent(s) : None.
HON'BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH
Order
16/08/2023
The relevant page-38 of the judgment passed in Title Suit
No.05 of 2014 has been supplied. The complete paragraph-40 now reads as
under:
"[40] It is seen that the business of the partnership firm was
closed w.e.f. 30.06.2012 and all accessories relating to manufacturing and
burning of bricks have been lifted by the defendants and there is no
possibility of reopening the partnership business. For the interest of all the
partners, both the plaintiff and defendants wants the partnership firm to
dissolve. The DW-1, who is one of the partner also stated in his
examination-in-chief that defendants have no objection to dissolve the
firm as prayed by the plaintiff. The share of the plaintiff in the profit and
loss of the business carried out by the partnership is 20% and that of
defendant No. 2 is 44.98%, defendant No. 3 is 25%, defendant No. 4 is
10%, defendant No. 5 is 0.02% and it has been mentioned in the Deed of
Partnership marked as Exbt. 1 Series. So, the plaintiff and defendants will
have to share the profit and loss of the business of the firm as per the share
mentioned in the Deed of Partnership after dissolution of the firm. The
plaintiff and defendants have placed separate statement of accounts and
audit report of the firm. They have engaged their choice of Chartered
Accountant for preparation of those statement of Account and Audit
report. Defendants have produced computer typed Cash book marked as
Exbt. I, J, K, L and Ledger book marked as Exbt. E, F, G, H, respectively
(subject to objection) and those Cash book and Ledger book have created
doubt regarding its authenticity in the mind of this court. Generally,
entries in the Cash books and Ledger books are made on daily basis
showing daily transaction of business. The cashier or any competent
person authorized, put signature after completion of making entries. But,
in this instance case, the Cash books and Ledger books produced by the
defendants does not have entry in the cash books regarding daily business
of the firm. It seems that the defendants have made those Cash books and
Ledger books in a hurry, soon after the dispute erupted between partners
to show that daily business of the firm is maintained properly. So, with
this documents in hand, this court cannot come to conclusion in deciding
the share of the partners. Besides that without dissolution of the firm, it is
not wise to decide and declare the share of the partners in a partnership
firm. The business of the firm came to an end just after three years of start
of its business and the partnership firm could not be dissolve amicable
between the partners inspite of attempt made by the plaintiff for amicable
settlement. Thus, from the above discussion, I am of the considered view
that the partnership firm name and style as "M/S. Rajlaxmi Bricks
Industries" situated at Ratanpur under Belonia Sub-Division has to be
dissolve and the statement of accounts and audit report shall be prepared
afresh by a competent Chartered Accountant relying on the actual
documents of the firm and on the basis of Statement of Accounts and
Audited Reports, the plaintiff is entitled to get his share in the business of
the firm as per the terms and condition of the Deed of Partnership. So,
issue No. (iv) and (viii) are decided in favour of the plaintiff."
Mr. Sankar Deb, learned senior counsel assisted by Mr. Abir
Baran, learned counsel appearing for the petitioner, submits that the decree
has not been prepared in terms of the last findings of the learned trial Court
which states that the plaintiff after dissolution of the firm and on the basis of
the statement of accounts and audited reports to be prepared by the
Chartered Accountant, will be entitled to get his share in the business of the
firm as per the terms and condition of the deed of partnership. The decree is
silent on the share of the plaintiff and other defendants.
Issue notice on the respondents under ordinary process and
registered cover with A/D, for which requisites be filed within one week.
Notice is made returnable on 20.09.2023.
(APARESH KUMAR SINGH), CJ
PULAK BANIK Date: 2023.08.17
18:07:03 +05'30'
