パートナーシップ組合はどのように解散されますか？

1. Dissolution of Partnership Firm under Indian Partnership Act

According to the Section 39 of Indian Partnership Act 1932, the dissolution of a partnership between all the partners of a firm is called the "dissolution of the firm". Dissolution is a process by which a partnership firm comes to an end and all its partners get free from the rights and liabilities that arose from the partnership. However, the dissolution of a partnership firm is quite different from the dissolution of partnership.

2. Difference between Dissolution of Partnership and Dissolution of Firm

3. Different methods for Dissolution of the Firm:

Section 39 of the Indian Partnership Act, 1932 provides the firm with various methods of dissolution. A firm that is set to dissolve itself can opt for any of these methods as per the situation and requirement. 

3.1 Dissolution by Agreement

A firm can be simply dissolved if all partners of the firm give consent to the dissolution. The partners can also choose to dissolve the firm as per the method that was specified in the Partnership Deed, if any.This is the easiest method of dissolution provided by the Act under Section 40. In situations, where there is no disagreement between the partners, this method can be opted to avoid unnecessary litigation. 

3.2 Dissolution by Notice

Section 43 of the Partnership Act provides that when the partnership has been formed at will, the outgoing partner can communicate his intention to dissolve the firm by notice. A Partnership at Will is a type of partnership where no specific time period has been fixed in the Partnership Deed and thus can be dissolved as per the wishes of partners. All partnerships are considered to be at Will until it is shown that a time period was fixed.

The firm will be dissolved from the date mentioned in the notice as date of dissolution or if no date is mentioned then date of communication of notice will be considered.

3.3 Compulsory Dissolution

Section 41 of the Partnership Act provides that  a firm has has to be compulsorily dissolved in the following cases:

1. 企業の全パートナー、または1人を除く全パートナーが破産宣告を受けた場合。
2. 企業の事業継続、またはパートナーによる事業遂行が違法となるような事態が発生した場合。例えば、政府が禁止を決定した製品の製造・供給を専門に行っている企業の場合、その企業は解散となります。

3.4 Dissolution due to the Contingencies

As per Section 42 of the Partnership Act, unless the partnership contract provides for otherwise, a firm dissolves when any of the following contingencies take place:

1. パートナーシップが一定期間のために結ばれた場合（つまり任意ではない場合）、その期間が更新または延長されない限り、期間満了とともにパートナーシップは解散します。
2. 特定の事業目的のために結ばれたパートナーシップの場合、その事業が完了したか、目的が達成された時点で解散します。
3. パートナーが死亡した場合、パートナー間で別段の合意がない限り、パートナーシップは解散します。つまり、パートナーがパートナーシップ企業をパートナーの死後も継続すると決定した場合は、新たな契約を締結することになります。
4. パートナーが裁判所または審判所によって破産宣告を受けた場合。

3.5 Dissolution by the Court

Section 44 of the Partnership Act provides that the dissolution of a firm may also be ordered by the Court if any of the following grounds are fulfilled:

1. パートナーが精神疾患を患い、知的に判断を下すことができなくなった場合。この場合の解散訴訟は、当該パートナーの成年後見人、または企業の他のパートナーが提起しなければなりません。
2. パートナーがパートナーとしての義務を遂行することが完全に不可能になった場合、他のパートナーが解散訴訟を提起できます。
3. パートナーが、企業の運営や事業遂行に悪影響を及ぼす可能性のある不正行為を行った場合。
4. パートナーがパートナーシップ契約書や契約に記載された合意事項に故意かつ継続的に違反した場合、または事業遂行において合理的に実行不可能な行動をとった場合。
5. パートナーが他のパートナーの同意を得ずに、自身の持分を第三者に譲渡した場合。
6. 損失を被ることなく企業の事業を継続することができない場合。
7. または、裁判所が適切と判断するその他の根拠がある場合。

4. 解散後のパートナーの責任

Section 45 of the Act provides liabilities for an act of the partners after the dissolution of the firm. The partners of the firm are always liable to the third party for any act done by any of them unless they give public notice of the dissolution of the firm. This means that unless the notice of dissolution has been made public, all acts done by the partners would be deemed to have been done by the firm and therefore their joint liability continues. 

However liability would not be attached from the acts of the partner who died, or was adjudicated as insolvent or did not deal with the third party in the capacity of partner of the firm.

5. Continuing Authority for the Process of Winding Up

According to the Section 47 of the act, after the dissolution of a firm has been declared, the authority of each partner to bind the firm, and the other mutual rights and obligations of the partners will continue as may be necessary to wind up the affairs of the firm and to complete transactions begun but unfinished at the time of the dissolution.

6. Settlement of accounts of the firm

As the firm is set to dissolve, it must settle the account before the dissolution. Section 48 of the Act provides for the procedure of settlement of accounts in the following way:

1. The losses incurred by the firm due to deficiency of capital has to be paid first out of profits of all the partners, if it stands insufficient then next from the capital and even if losses are not paid off completely then it will be settled from the personal contribution of the partners.
   
2. The assets of the firm, including any sum contributed by the partners, will be applied in the following manner:
   

• First to pay the debts of the firm to third parties.
• To pay each partner proportionately to what is due to him from the firm for advances i.e loan taken by the firm from the partner other than capital.
• To pay each partner proportionately to what is due to him from the firm in relation to the capital.
• The surplus that is left would then be shared among the partners as per their usual sharing ratio.