Recording of alterations in firm name and principal place of business
Commencement. 1932-10-01 (except section 69) 1933-10-01
Section 60 of the Indian Partnership Act, 1932 deals with recording of alterations in firm name and principal place of business. When an alteration is made in the firm name or in the location of the principal place of business of a registered firm, a statement may be sent to the Registrar accompanied by the prescribed fee, specifying the alteration, and signed and verified in the manner required under section 58. The Act was enacted on 08 Apr 1932.
(1) When an alteration is made in the firm name or in the location of the principal place of business of a registered firm, a statement may be sent to the Registrar accompanied by the prescribed fee, specifying the alteration, and signed and verified in the manner required under section 58.
(2) When the Registrar is satisfied that the provisions of sub-section (1) have been duly complied with, he shall amend the entry relating to the firm in the Register of Firms in accordance with the statement, and shall file it along with the statement relating to the firm filed under section 59.
Section 60, 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.
This section refers to
Referred to by 2
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.
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Sharad Vasant Kotak vs Ramniklal Mohanlal Chawda
Court's Decision & Legal Precedent
When a registered partnership firm undergoes reconstitution due to the death of a partner and the induction of a replacement partner, the reconstitution does not dissolve the original registered firm and does not require fresh registration. The original registration continues to be valid. A suit for dissolution and accounts of the firm can be maintained if (1) the firm was originally registered, and (2) the person suing is shown in the Register of Firms as a partner in that registered firm. Non-compliance with the requirement to notify the Registrar of changes in firm constitution (Sections 61, 62, 63) attracts penalties under Section 69A but does not invalidate the registration or bar the maintainability of suits under Section 69(2A). For purposes of Section 69(2A), the partnership firm means the firm as found in the Certificate of Registration, and partners are those found in the Register of Firms.
On this section: Recording of changes in registered firm - Examined along with Sections 61, 62, 63 to understand distinction between changes and dissolution
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.
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 60
What have the courts held on Section 60 of the Indian Partnership Act?
Sharad Vasant Kotak vs Ramniklal Mohanlal Chawda (17 Dec 1997) is the leading judgment on this section among those set out below: Recording of changes in registered firm - Examined along with Sections 61, 62, 63 to understand distinction between changes and dissolution.
How do I find court cases under Section 60 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 60, section 60 Partnership Act, section 60 of the Indian Partnership Act. People searching for it also type section 60 of indian partnership act 1932. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Sharad Vasant Kotak vs Ramniklal Mohanlal Chawda (17 Dec 1997).
What should I read with Section 60 of the Indian Partnership Act, and has it changed?
Its own text turns on section 58 (Application for registration), section 59 (Registration), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently The Maharashtra Partnership Rules, 1989 (1989).
When was Section 60 of the Indian Partnership Act enacted?
Section 60 of the Indian Partnership Act, cited as Partnership Act 60, 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.