Helper Girdhiarbhai vs Saiyed Mohmad Mirasaheb Kadri And ... on 6 May, 1987
7. The only question involved in the present revision petition is whether there is a genuine partnership between respondents No. 1 and 4 or the same is a Sham transaction, created to cover the act of subletting. In order to determine this, the Court has to examine all the incidents of relationship between the parties as evident from the partnership-deed itself, from surrounding circumstances at the time when the partnership was entered into. In order to ascertain whether the parties have formed a valid, legal and genuine partnership, the reai intention of the contracting parties appearing from the whole transaction is also to be ascertained. In a given case, some persons may unite and say that they are partners with a view to circumvent the Rent Laws, while in the actual sense, the said partnerships may be fictitious. The Supreme Court in Helper Girdharbhai's case (supra) while discussing the essentials of partnership, considered the scope of Sections 4 and 6 of the Indian Partnership Act. 1932 (hereinafter referred to as 'the Act') and held as under :--