Section30
The Indian Partnership Act, 1932

Minors admitted to the benefits of partnership

In force Act 9 of 1932 As on 15 Oct 2026

Act 9 of 1932 Ministry Corporate Affairs Enacted 08 Apr 1932 Cited by 1 provision

Commencement. 1932-10-01 (except section 69) 1933-10-01

Section 30 of the Indian Partnership Act, 1932 deals with minors admitted to the benefits of partnership. A person who is a minor according to the law to which he is subject may not be a partner in a firm, but, with the consent of all the partners for the time being, he may be admitted to the benefits of partnership. The Act was enacted on 08 Apr 1932.

(1) A person who is a minor according to the law to which he is subject may not be a partner in a firm, but, with the consent of all the partners for the time being, he may be admitted to the benefits of partnership.

(2) Such minor has a right to such share of the property and of the profits of the firm as may be agreed upon, and he may have access to and inspect and copy any of the accounts of the firm.

(3) Such minor's share is liable for the acts of the firm, but the minor is not personally liable for any such act.

(4) Such minor may not sue the partners for an account or payment of his share of the property or profits of the firm, save when severing his connection with the firm, and in such case the amount of his share shall be determined by a valuation made as far as possible in accordance with the rules contained in section 48:

Provided that all the partners acting together or any partner entitled to dissolve the firm upon notice to other partners may elect in such suit to dissolve the firm, and thereupon the Court shall proceed with the suit as one for dissolution and for settling accounts between the partners, and the amount of the share of the minor shall be determined along with the shares of the partners.

(5) At any time within six months of his attaining majority, or of his obtaining knowledge that he had been admitted to the benefits of partnership, whichever date is later, such person may give public notice that he has elected to become or that he has elected not to become a partner in the firm, and such notice shall determine his position as regards the firm:

Provided that, if he fails to give such notice, he shall become a partner in the firm on the expiry of the said six months.

(6) Where any person has been admitted as a minor to the benefits of partnership in a firm, the burden of proving the fact that such person had no knowledge of such admission until a particular date after the expiry of six months of his attaining majority shall lie on the persons asserting that fact.

(7) Where such person becomes a partner,--

(a) his rights and liabilities as a minor continue up to the date on which he becomes a partner, but he also becomes personally liable to third parties for all acts of the firm done since he was admitted to the benefits of partnership, and

(b) his share in the property and profits of the firm shall be the share to which he was entitled as a minor.

(8) Where such person elects not to become a partner,--

(a) his rights and liabilities shall continue to be those of a minor under this section up to the date on which he gives public notice,

(b) his share shall not be liable for any acts of the firm done after the date of the notice, and

(c) he shall be entitled to sue the partners for his share of the property and profits in accordance with sub-section (4).

(9) Nothing in sub-sections (7) and (8) shall affect the provisions of section 28.

Section 30, The Indian Partnership Act, 1932 (Act 9 of 1932).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Ashutosh vs State of Rajasthan

    Supreme Court of India 30 Aug 2005 Binding (SC)

    Court's Decision & Legal Precedent

    A partner of a partnership firm against which a decree has been obtained remains jointly and severally liable for the firm's debts. A partner's individual property can be attached in execution proceedings if the partner has been duly served with notice. Transfers of immovable property made with intent to defeat or delay creditors are voidable at the option of such creditors. The procedural protections of Order 21 Rules 49 and 50 CPC do not prevent execution against a partner's property where the decree was validly obtained against the firm and the partner was properly served.

    On this section: Referenced in Order 21 Rule 50 CPC as a limitation on execution against partners. The Court noted that nothing in the execution rule shall be deemed to limit the provisions of Section 30.

    Read the full order on eCourts India

  2. Shubhada Anil Gokhale v. Prabhakar V. Mehandale

    High Court 16 Aug 2007 Persuasive (High Court) Second Appeal No. 898 of 2003 (Bombay HC)

    Court's Decision & Legal Precedent

    Partnership Act s.30 presupposes an existing firm whose partners consent to admit a minor to benefits; a deed making minors contracting partners is void ab initio under ss.4/30(1). Suit for dissolution/accounts on such deed dismissed; s.30(4) suit path unavailable where minors were wrongly made partners. DATE VERIFIED Final Order 2007-08-16 (order-1.pdf).

    On this section: s.30 minors admitted to benefits only of pre-existing firm; cannot be made contracting partners.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Questions about Section 30

What have the courts held on Section 30 of the Indian Partnership Act?

Ashutosh vs State of Rajasthan (30 Aug 2005) is the leading judgment on this section among those set out below: Referenced in Order 21 Rule 50 CPC as a limitation on execution against partners. The Court noted that nothing in the execution rule shall be deemed to limit the provisions of Section 30. Another 1 judgment on this section is set out below, 1 of them from the Supreme Court. They run from 2005 to 2007.

How do I find court cases under Section 30 of the Indian Partnership Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Partnership Act 30, section 30 Partnership Act, section 30 of the Indian Partnership Act. People searching for it also type indian partnership act 1932 section 30. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Ashutosh vs State of Rajasthan (30 Aug 2005).

What should I read with Section 30 of the Indian Partnership Act, and has it changed?

Its own text turns on section 28 (Holding out), section 48 (Mode of settlement of accounts between partners), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 30 of the Indian Partnership Act enacted?

Section 30 of the Indian Partnership Act, cited as Partnership Act 30, was enacted on 08 Apr 1932 as Act 9 of 1932. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.