Section 68 Indian Partnership Act

Section 68 of the Indian Partnership Act 1932 is about Rules of evidence. It is under CHAPTER VII (Registration Of Firms) of the Act.

(1) Any statement, intimation or notice recorded or noted in the Register of Firms shall, as against any person by whom or on whose behalf such statement, intimation or notice was signed, be conclusive proof of any fact therein stated.

(2) A certified copy of an entry relating to a firm in the Register of Firms may be produced in proof of the fact of the registration of such firm, and of the contents of any statement, intimation or notice recorded or noted therein.

STATE AMENDMENT

Uttarakhand.–

Amendment of section 68.–In Principal Act, sub-section (1) of section 68 shall be substituted as follows, namely:–

68. Rules of Evidence:–(1) Any statement, intimation or notice recorded or noted in the register of Firms shall, as against any person by whom or on whose behalf such statement, intimation or notice was digitally signed, be conclusive proof of any fact therein stated.

[Vide Uttarakhand Act 5 of 2019, s. 4]