Saturday, April 18, 2020

What is Modes of Dissolution of the Firm?


Modes of Dissolution of the Firm


By mutual agreement: A firm may be dissolved when all the partners agree for its dissolution.
Compulsory dissolution: A firm may be compulsorily dissolved:

1. When all the partners or all the partners except one become insolvent.
2. When business of the firm becomes unlawful.

By notice: In case partnership is at will, the firm may be dissolved by any partner giving notice in writing to all the other partners of his intention to dissolve the firm.
On happening of an event: A firm may be dissolved in any of the following events, if the partnership deed so provides:

1. On expiry of the term for which the firm was constituted
2. On completion of the venture
3. On death of a partner
4. On adjudication of a partner as insolvent

Dissolution by Court: Court may pass order for the dissolution of the firm when:

1. A partner becomes a person of unsound mind;
2. A partner becomes permanently incapable of performing his duties as a partner;
3. A partner is found guilty of misconduct, which is likely to adversely affect the business of the firm;
4. Partnership agreement is breached persistently by a partner or partners;
5. Court finds dissolution of the firm justified;
6. When the business of the firm cannot be carried on except at a loss.

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