Chapter VIII - Supplemental
Section 73
Section 73: Repeals (repealed provision)
Section 73 is retained here as a historical numbered entry because the provision itself was repealed in 1938. It should not be read as a current filing duty or as a repeal of the whole Indian Partnership Act.
On this page
Need advice on Section 73?
This article is for general information. Refer to the Indian Partnership Act, 1932 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
[Repeals.] Rep. by the Repealing Act, 1938 (1 of 1938), s. 2 and Sch.
Repealed provision and historical scope
The official central compilation marks the former 'Repeals' provision as repealed by Section 2 and the Schedule to the Repealing Act, 1938. Displaying that status preserves the numbering and prevents a missing page from being mistaken for an omitted compliance instruction.
Limits and related provisions
A repeal marker for Section 73 does not establish that present partnership rights and duties have disappeared. Current questions must be analysed under the operative provisions, relevant savings and later applicable legislation. No historical text is presented here as a new substantive obligation.
Hypothetical business example
Hypothetical: a business sees 'repealed' beside Section 73 and asks whether firm registration rules still apply. It checks the operative Chapter VII provisions and relevant State law; the marker on this single historical section does not answer those current registration questions.
Practical decision flow
Recognise that Section 73 is a repealed historical entry, not an operative duty.
Locate the current substantive provision governing the business question and any relevant savings.
For a historical transaction, obtain the legislation and effective dates applicable at that time rather than treating today's marker as the whole analysis.
Check the applicable state law
This guide explains the central Section 73 baseline. State amendments, notifications and rules can affect its application. Confirm the law applicable to the firm's location and the relevant partnership agreement before acting.
Practical checklist
Do
- Recognise that Section 73 is a repealed historical entry, not an operative duty.
- Locate the current substantive provision governing the business question and any relevant savings.
- For a historical transaction, obtain the legislation and effective dates applicable at that time rather than treating today's marker as the whole analysis.
Avoid
- A repeal marker for Section 73 does not establish that present partnership rights and duties have disappeared. Current questions must be analysed under the operative provisions, relevant savings and later applicable legislation. No historical text is presented here as a new substantive obligation.
Glossary
- Repealed provision
- A provision removed from operation by the identified repealing legislation, subject to the applicable legal framework.
- Historical entry
- A numbered location retained to show the Act's structure and legislative history.
Frequently asked questions
Has the entire Partnership Act been repealed by this marker?
No. The marker identifies the repeal of Section 73, not the whole Act.
Must a firm make a filing under Section 73?
This repealed entry does not create a current filing duty. Check the operative filing provision and State procedure.
Why is there still a Section 73 page?
It preserves the official numbering and explains the repeal status instead of inventing content for an inactive provision.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026