Section63
The Indian Partnership Act, 1932

Recording of changes in and dissolution of a firm

In force Act 9 of 1932 As on 14 Oct 2026

Act 9 of 1932 Ministry Corporate Affairs Enacted 08 Apr 1932 Cited by 3 provisions Instruments 1

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

Section 63 of the Indian Partnership Act, 1932 deals with recording of changes in and dissolution of a firm. When a change occurs in the constitution of a registered firm any incoming, continuing or outgoing partner, and when a registered firm is dissolved any person who was a partner immediately before the dissolution, or the agent of any such partner or person specially authorised in this behalf, may giv The Act was enacted on 08 Apr 1932.

(1) When a change occurs in the constitution of a registered firm any incoming, continuing or outgoing partner, and when a registered firm is dissolved any person who was a partner immediately before the dissolution, or the agent of any such partner or person specially authorised in this behalf, may give notice to the Registrar of such change or dissolution, specifying the date thereof; and the Registrar shall make a record of the notice in the entry relating to the firm in the Register of Firms, and shall file the notice along with the statement relating to the firm filed under section 59.

(2) When a minor who has been admitted to the benefits of partnership in a firm attains majority and elects to become or not to become a partner, and the firm is then a registered firm, he, or his agent specially authorised in this behalf, may give notice to the Registrar that he has or has not become a partner, and the Registrar shall deal with the notice in the manner provided in sub-section (1)

Section 63, 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. Sharad Vasant Kotak vs Ramniklal Mohanlal Chawda

    Supreme Court of India 17 Dec 1997 Binding (Supreme Court)

    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 and dissolution of a firm - Central to the case; Court examined sub-sections 63(1) and 63(1A) regarding notice to registrar within 90 days of change or dissolution

    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.

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. High Court 19 Feb 2025 KAHC010552592023

    … submits that after the two partners of the first petitioner-Firm viz., petitioner No.2 and respondent No.2 executed a Deed of Dissolution of partnership on 07.11.2022, the second petitioner herein approached the first respondent-District Registrar and Deputy Commissioner of Stamps, in terms of Section 63 of the Indian Partnership Act, 1932, while giving notice and seeking the Registrar to file the notice along with the statement relating to the Firm. 2. However, the impugned endorsement dated 29.05.2023 at Annexure 'G' has been issued declining to accept Form-V filed at the …

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  2. High Court 25 Nov 2024 KAHC010670102024

    … Registrar of Firms, Bangalore & Another (1988 (2) Kant LJ 340), ruled that the 15-day time limit for reporting a change in the constitution of a partnership firm cannot be a ground for refusing to register the reconstituted firm. 5. The impugned notice issued by the respondent is contrary to Section 63 and Section 69 of the Indian Partnership Act, 1932. Accordingly, I pass the following: ORDER i) The petition is allowed. ii) The respondent is hereby directed to register the petitioner's reconstituted firm in accordance with Section 63 of the Indian Partnership Act, 1932, within two weeks from the date …

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  3. High Court 05 Dec 2023 HCBM010453562019

    … The Application filed before the Registrar of Firms, states that the Pratibha and Shirin were brought in as partners from 19 September 2002. On the same date, it is shown that Mahendra Shah has been deleted as a partner pursuant to his death. 28. Section 63 of the Indian Partnership Act makes it clear that such a dissolution can be considered. Therefore, a situation does not arise that on death of Mahendra Shah the partnership firm cease to exist. So also it will be pertinent to note, this entire facts were to the knowledge of the Petitioner/Defendant. However, they …

    Read this order on eCourtsIndia

Made under this section, and citing it

1 instrument names this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 63

What have the courts held on Section 63 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 and dissolution of a firm - Central to the case; Court examined sub-sections 63(1) and 63(1A) regarding notice to registrar within 90 days of change or dissolution.

How do I find court cases under Section 63 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 63, section 63 Partnership Act, section 63 of the Indian Partnership Act. People searching for it also type indian partnership act 1932 section 63. 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 63 of the Indian Partnership Act, and has it changed?

Its own text turns on section 59 (Registration), so none of them can safely be read on its own. 3 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 63 of the Indian Partnership Act enacted?

Section 63 of the Indian Partnership Act, cited as Partnership Act 63, 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 14 Oct 2026. This page is not a substitute for legal advice.