holder in his
personal capacity. Therefore, where the payee is a proprietary concern,
the complaint can be filed by the proprietor of the proprietary concern ... describing himself as the sole proprietor of the payee, the proprietary
concern, describing itself as a sole proprietary concern, represented by
its sole proprietor
Liability Partnership Act, 2008 (6 of 2009); (xiv) where a sole proprietary concern is succeeded by a company in the business carried ... result of which the sole proprietary concern sells or otherwise transfers any capital asset or intangible asset to the company : Provided that
conditions laid down in clause (xiii) of section 47 or a proprietary concern is succeeded by a company fulfilling the conditions laid down in clause ... loss and the unabsorbed depreciation of the predecessor firm or the proprietary concern, as the case may be, shall be deemed to be the loss
filed by "M/s Shankar Finance & Investments, a proprietary
concern of Sri Atmakuri Sankara Rao, represented by its power of Attorney
Holder ... payee should be represented where payee is a sole
proprietary concern, is not a matter that is governed by section 142 , but by
the general
company, whether incorporated in India or outside India, a firm, proprietary concern, or an association of persons or body of individuals, whether incorporated
conditions laid down in clause (xiii) of section 47 or a proprietary concern is succeeded by a company fulfilling the conditions laid down in clause ... company, as they would have applied to the firm or the proprietary concern, if reorganisation of business had not taken place. (4A) Where there
body of persons which is not
incorporated under any statute. A proprietary concern, however, stands
absolutely on a different footing. A person may carry ... concern enable the
proprietor of a proprietary business to be sued in the
business names of his proprietary concern. The real
party who is being
distinction between a partnership firm and a proprietary business and that insofar as proprietary business is concerned, the proprietor of the business is the party ... concern, enable the proprietor of a proprietary business to be sued in the business names of his proprietary concern. The real party who is being
conditions laid down in clause (xiii) of section 47 or a proprietary concern is succeeded by a company fulfilling the conditions laid down in clause ... loss and the unabsorbed depreciation of the predecessor firm or the proprietary concern, as the case may be, shall be deemed to be this loss
fact that his firm was not a
partnership firm, but a proprietary concern. Aggrieved, the respondent
filed a writ petition under Article ... Constitution challenging the
exclusion of the proprietary concerns from their empanelment as being
discriminatory, arbitrary and violative of Article 14 of the Constitution
