Evidence Affidavit for Dissolution of Partnership Firm
Updated specimen of examination-in-chief by affidavit in a civil suit seeking dissolution of a partnership firm under Section 44 of the Indian Partnership Act, 1932, together with rendition of accounts and consequential reliefs where pleaded.
Grounds for dissolution by Court under Section 44
At the suit of a partner, the court may dissolve the firm on one or more of the statutory grounds in Section 44. In substance, those grounds include:
Evidence by Way of Affidavit - Sample Format
This format should be conformed to the plaint, written statement, issues framed by the court, partnership deed and documents already on record. Exhibit numbering and affidavit form should follow the applicable High Court/Civil Court rules.
IN THE COURT OF THE ________________________ AT ____________
ORIGINAL SUIT NO. ____ OF 20____
IN THE MATTER OF:
________________________________
Plaintiff
VERSUS
________________________________
Defendant(s)
EVIDENCE BY WAY OF AFFIDAVIT OF THE PLAINTIFF / PW-1
I, ____________________________, son/daughter/spouse of ____________________________, aged about ____ years, resident of ____________________________________________________________, do hereby solemnly affirm and state as follows:
1. I am the plaintiff in the above suit and a partner / former partner of the firm described below. I am conversant with the facts and records of the case and competent to depose to this affidavit.
2. The suit has been instituted, inter alia, for dissolution of the partnership firm under Section 44 of the Indian Partnership Act, 1932, rendition and settlement of accounts, realisation/distribution of partnership assets and such other consequential reliefs as are specifically prayed for in the plaint.
3. On ____________, I and Defendant Nos. ____ executed a partnership deed for carrying on the business of ________________________________________________ under the name and style of M/s ____________________________. The partnership deed is relied upon as Ex. P-1, subject to proof and admissibility.
4. The principal place of business / registered office of the firm is at ____________________________________________________________. The firm is registered / unregistered under the Indian Partnership Act, 1932. Its registration particulars, if applicable, are ________________________________________________.
5. The initial capital of the firm was ₹____________. My capital contribution was ₹____________, and the contributions of the other partners were as recorded in the partnership deed and books of account.
6. The principal objects/business activities of the firm are:
- ____________________________________________________________
- ____________________________________________________________
- such other lawful business as may have been agreed by the partners in accordance with the partnership deed.
7. Under Clause ____ of the partnership deed, books of account were required to be maintained and partners were entitled to access the firm's accounts and records. Profits and losses were agreed to be shared in the ratio of ________________.
8. Under Clause ____, Defendant No. ____ was entrusted with day-to-day management / operation of the firm's bank accounts / financial affairs to the extent recorded in the deed.
9. During the relevant period, the firm carried out transactions including ____________________________________________________________ and received approximately ₹____________ from customers/clients. The supporting account records, invoices and bank records are relied upon as Ex. P-2 to Ex. P-___.
10. I state that Defendant No. ____ failed to account for / diverted / retained the sum of ₹____________ or otherwise dealt with firm property in the manner specifically pleaded in paragraphs ____ to ____ of the plaint. The documents relied upon for this allegation are ________________________________________________.
11. The conduct set out above constitutes, according to the case pleaded by me, a wilful or persistent breach of the partnership arrangements and has made it not reasonably practicable to continue the partnership, attracting Section 44(d) and/or such other clause of Section 44 as may be established on evidence.
12. The conduct has also destroyed the mutual confidence necessary for continuation of the partnership and, on the facts pleaded, renders dissolution just and equitable under Section 44(g).
13. I have not been paid my lawful share of the profits / amounts standing to my capital or loan account / other sums stated in the books of the firm, subject to final rendition and settlement of accounts.
14. On ____________, I issued a notice calling upon the Defendant(s) to provide/rend accounts and to resolve the partnership disputes. A copy of the notice and proof of dispatch/service are relied upon as Ex. P-___.
15. The notice was returned unserved / received / replied to on ____________. The reply, if any, is relied upon as Ex. P-___.
16. Despite the notice and subsequent communications, complete and reliable accounts were not rendered / the disputes remained unresolved / the conduct complained of continued.
17. The partnership cannot, in the circumstances stated above, be reasonably continued. I therefore seek a decree dissolving the firm with effect from such date as this Hon'ble Court may determine in accordance with law and the pleadings.
18. I further seek settlement and rendition of the firm's accounts and application of the firm's property in accordance with the partnership deed and Sections 46 to 55, including Section 48, of the Indian Partnership Act, 1932, to the extent applicable.
19. The documents filed by me and referred to in this affidavit are relied upon to establish the partnership, capital contributions, management arrangements, transactions, disputed dealings, notices and other material facts. Their proof and admissibility remain subject to the orders of this Hon'ble Court.
20. The electronic records, if any, relied upon by me are tendered subject to the Bharatiya Sakshya Adhiniyam, 2023 and the procedural directions of this Hon'ble Court.
21. I respectfully pray that this Hon'ble Court may accept my evidence, decree the suit in terms of the reliefs lawfully established, order dissolution and accounts as prayed, and grant such other consequential relief as the court considers just.
DEPONENT
VERIFICATION
I, ____________________________, the above-named deponent, verify that the contents of paragraphs ____ to ____ are true to my personal knowledge; the contents based on records are believed by me to be true on the basis of those records; and nothing material has been knowingly concealed.
Verified at ____________ on this ____ day of ____________, 20__.
DEPONENT
Attestation / oath / identification should be completed in the manner required by the applicable court rules and law.
Order XVIII Rule 4 CPC and documentary evidence
Order XVIII Rule 4 CPC provides that examination-in-chief of a witness is to be on affidavit and that copies are to be supplied to the opposite party. Filing a document with an evidence affidavit does not by itself establish its admissibility or proof; those issues remain subject to the court's decision. Cross-examination and re-examination proceed in the manner prescribed by the CPC and the court's directions.
Documents commonly required
- Partnership deed and all supplementary/reconstituted partnership deeds.
- Firm registration certificate and Register of Firms extracts, where applicable.
- Capital accounts, ledgers, balance sheets, profit-and-loss accounts and tax records relevant to the dispute.
- Bank statements, account-opening mandates and documents showing authority to operate firm accounts.
- Invoices, receipts, customer/client statements and proof of disputed transactions.
- Correspondence between partners concerning accounts, management, access to records or alleged breaches.
- Legal notices, postal/electronic delivery records and replies.
- Electronic-record compliance material where emails, messages, spreadsheets or other digital records are relied upon.
Drafting and filing notes
The evidence affidavit should prove the facts already pleaded and should correspond with the issues framed by the court. Avoid unsupported criminal characterisations such as "cheating", "fraud" or "misappropriation" unless those allegations are specifically pleaded, relevant to the civil issues and supported by admissible evidence.
Jurisdiction, court fee, valuation, limitation, partnership-registration requirements and local affidavit practice vary with the reliefs and the State concerned. Where the dispute qualifies as a commercial dispute of specified value, the Commercial Courts Act, 2015 and the CPC as amended for commercial disputes may impose additional pleading, disclosure and case-management requirements.
e-Filing
The official eCourts e-Filing system enables electronic filing of civil and criminal cases before High Courts and District Courts that have adopted the service. Availability of the particular filing category, e-signing, court-fee payment and document requirements depends on the court concerned.
Official legal resources
- Indian Partnership Act, 1932 Official India Code text. See Sections 39-55 and Section 69.
- Partnership Act - Official PDF Consolidated Central Act with State amendment notes.
- Code of Civil Procedure, 1908 Official India Code PDF. See Order XVIII Rule 4 for examination-in-chief by affidavit.
- Bharatiya Sakshya Adhiniyam, 2023 Current general law of evidence, in force from 1 July 2024, subject to savings.
- eCourts e-Filing Official electronic filing service for participating High Courts and District Courts.
- eCourts Services Official portal for court services and case-status information.