Naresh Kumar Jain v. Haryana State Pollution Control Board And Others
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3)2 ! the offending act nor participated in or permitted the breach.
? In the present case, certain facts, as pleaded, have not been disputed by the respondents. Some of them are extracted as under: -
(i) The petitioner claimed that he is an overseas citizen of India, residing in Canada, since 1997 and running his business of Pharmacy in Canada. Hence, he never exercised any direct control over management of the brick kiln.
(ii) The petitioner attached the partnership agreement dated 01.04.2014, which has not been disputed. Clause 4 of the Partnership agreement records about managing partners. Clause 7 records the share of petitioner. The same are extracted as under: -
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It is agreed by and between the parties hereto that Sh. Sukhbir Singh, Sh. Rajender and Sh. Sanjay (herein after referred to as working partner) will devote their time and attention to the conduct of the affairs of the firm as the circumstances for and business need may require which they will be allowed remuneration. The total remuneration payable to the working partners shall be worked out as under:-
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For the purpose of the clause the expression book profit shall mean the book profit Income as defined in Section 40 (B) of the Tax Act. modification or enactment thereof for the time 1961 or any statutory being in force.
Such total remuneration shall be paid to the working partners in the following proportions: - Sh. Sukhbir Singh 1/3rd Sh. Rajender 1/3rd Sh. Sanjay 1/3rd The remuneration payable to the working partners as above shall be credited to their respective accounts on ascertainment of book profit.
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7. That after defraying all business expenses including interest payable to the partners and had debts, if any, the net profits or losses of the business as the case may be shall be divided between or borne by the partners in the following proportions:- Sh. Naresh Kumar Jain 05% Sh. Sukhbir Singh.
50% Sh. Rajender 25% Sh. Sanjay 20% The above reflects no role of petitioner in the management of kiln.
(iii) In the reply filed by 8 + 22, 2
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