CAIIB · BRBL

Dissolution of a Firm

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Banking Regulations and Business Laws — CAIIB.

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Q

What is the meaning of 'dissolution of a firm' under the Indian Partnership Act, 1932?

A

Dissolution of a firm means the discontinuation of the partnership relationship among all the partners of the firm, effectively ending the firm's existence as a going concern.

Q

What happens to the liability of partners for acts done before dissolution of a firm?

A

Partners remain liable for all acts done before dissolution.

Q

What is the difference between dissolution of a firm and dissolution of partnership?

A

Dissolution of partnership means a change in the relationship of partners (e.g., retirement or death of one partner) while the firm continues, whereas dissolution of a firm means the complete winding up of the firm's business and the termination of all partnership relations.

Q

Which section of the Indian Partnership Act deals with the sale of goodwill after dissolution?

A

Section 55 deals with sale of goodwill after dissolution.

Q

Under which section of the Indian Partnership Act, 1932, are the modes of dissolution of a firm enumerated?

A

The modes of dissolution of a firm are enumerated under Sections 40 to 44 of the Indian Partnership Act, 1932, covering dissolution by agreement, compulsory dissolution, contingent dissolution, and dissolution by court.

Q

What is the priority order for payment of firm's debts upon dissolution?

A

Firm debts are paid before partners' private debts.

Q

What is dissolution of a firm by agreement under Section 40 of the Indian Partnership Act?

A

Under Section 40, a firm may be dissolved with the consent of all the partners or in accordance with a contract between the partners, allowing voluntary dissolution by mutual agreement at any time.

Q

Under Section 48, which losses are paid last upon dissolution of a firm?

A

Capital deficiencies are paid last upon dissolution.

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