In society, people enter into contracts knowingly or unknowingly at various levels in their lives. Not all people in society enter into contracts, while some individuals fall under the categories that are considered incompetent to enter into contracts, as prescribed by Section 11[1] of the Indian Contract Act, which states that minors, persons of unsound mind, and those declared disqualified by law are incapable of entering contracts.

Although minors are deemed incompetent to form contracts under the Indian Contract Act, it is not explicitly stated whether they can enter into a partnership. Minority is defined in Section 3[2] of the Indian Majority Act, which specifies that any person below the age of 18 is considered a minor, and a person whose guardian is appointed is considered a minor until the age of 21.

Initially, when the Indian Contract Act was introduced, the principles of partnership were outlined in Chapter XI of the Act. In 1932, the Indian Partnership Act was enacted, drafted by a committee that included Shri Brojendra Lal Mitter, Mr. Dinshah Fardunji Mullah, Mr. Alladi Krishnaswami Iyer, and Mr. Arthur Eggar. This committee drew inspiration from the English Partnership Act as well as judicial precedents from both India and England related to this topic.[3]

The above question, "whether the minor is competent to enter into a partnership," falls under the ambit of The Indian Partnership Act, 1932. In particular, under Section 30[4], provisions in respect of the rights, liabilities and conditions applicable to the minors entering into a partnership have been mentioned. Clearly, this section has stated how the minors are enabled to take place in these businesses and what involvement and liability they can raise within the partnership structure.

In the United Kingdom (UK), any legal entity, including companies, trustees, and local authorities, can be partners in a partnership under the Partnership Act 1980. The legal framework that governs the involvement of minors in partnerships is also regulated by the Partnership Act 1890.

In the United States, the status of minors in partnerships is primarily regulated by the Uniform Partnership Act (UPA) in the year 1914 and the Revised Uniform Partnership Act of 1997. Many states have taken these acts, though with some variation. The acts talk about the rules for forming and operating a partnership; however, they do not clearly deny a minor's right to become a partner.

In this project, I have compared the position of minors in India under the Indian Partnership Act with that in the UK and the USA. This comparison focuses on their rights, liabilities, and the conditions under which a minor can join a partnership firm.

Partnership

A partnership is a relationship between two or more individuals who have agreed to share the profits of a business managed by any of them on behalf of all[5]. The relationship in a partnership arises from a contract, not from the legal status of the individuals involved. Specifically, members of a Hindu undivided family engaged in a family business, or a Burmese Buddhist husband and wife running a business[6] (in India). In India, partnerships are primarily regulated by the Indian Partnership Act of 1932, which outlines what constitutes a partnership. There are four essentials[7]conditions for a partnership in India.

• Association of person - Legal person and jurist person
• Having a contract with each other
• Sharing profit
• Carry on business[8]

In UK partnership is generally regulated by the Partnership Act of 1890 and Partnership Act of 1907 which have mentioned certain criteria which decides whether the relationship is partnership or not.

Some of the criteria mentioned below:

• There must be an agreement between the parties, either expressed or implied.^[9]
• There must be an active business involved.^[10]
• There should be a motive for earning profit.^[11]
• A partnership does not possess a separate legal identity.^[12]
• There must be a mutual agreement between partners.^[13]

In the USA, partnerships are generally regulated by the Uniform Partnership Act or the Revised Uniform Partnership Act, which outline conditions for determining partnerships among two or more individuals.

Some of these conditions are listed below:

• There must be mutual agreement among two or more people.^[14]
• There must be a business taking place.^[15]
• There must be equal control over the business affairs of both parties.
• There should be a sharing of profits and losses.^[16]
• Partners must have a fiduciary duty towards each other.^[17]

Rights Of The Minor In Firm

India
In India, a minor-defined as a person under the age of 18—is not permitted to be a partner in a firm. However, with the unanimous consent of all existing partners, a minor can be admitted as a beneficiary of the partnership[18], allowing them to enjoy certain benefits without being a formal partner.

It is important to note that even if a minor's name appears in the partnership agreement, this does not confer any rights of partnership, as admitting a minor as a full partner is considered invalid by law.[19] Instead, the minor may receive a share of the profits or property in accordance with the terms set forth in the partnership agreement.

Although minors do not possess any powers either to participate in a decision or to take liabilities, they are accorded certain rights, such as the right to inspect and reproduce accounts of the firm.[20] The limited influence attached to the interest of minors demonstrates that those minors may be interested in the partnership but their powers are, by nature, restrained to how much their adult counterparts enjoy and exercise in that interest.
A minor who is admitted as a beneficiary in a partnership firm cannot be held personally liable for the firm's obligations. This means that while they are entitled to their share of the profits, they are not responsible for any debts or liabilities incurred by the firm.[21] However, the minor's share may still be subject to the overall liabilities of the firm, meaning that the minor could lose their investment in the partnership if the firm faces financial difficulties.

The rights of the minor include, above all, the right to sue for their share and profits obtained due to their status as a beneficiary. But they cannot bring an action to dissolve the partnership since this is an act that requires the participation of all partners, minors included but not themselves being granted the legal right to do so.

The minor's share is determined in terms of a valuation under Section 48[22] of the Indian Partnership Act. According to that section, rules and procedure are prescribed for the computation of any partner's share. Since the said partner happens to be a minor beneficiary, his share will be given to him on the basis of an appropriate valuation of a fair and transparent nature.[23] All these shall be taken into consideration in the rules of the partnership. Therefore, all these assets and liabilities as well as the agreements accrued shall be considered so that a clear framework should be set up in order to evaluate the entitlement of the minor in the partnership.

Apart from the rights already recognized, the Hon'ble Supreme Court has laid down several very significant principles which govern admissions of minor partners to partnerships in India. The said principles affirm certain fundamental rights of the minor partners wherein they have a right to vote giving them a say in decisions within the partnership.

Moreover, minor partners have the right to share in the profits generated by the partnership, ensuring that they receive a fair return on their investment and contributions. Additionally, they are entitled to interest on their capital, which recognizes their financial stake in the partnership.

Representation of minor partners is also protected; they can be represented by a guardian so that their interests are well taken care of in partnership matters. The liability of minors in partnership debts, giving way to responsibility in the partnership.

Finally, all these rules have implications for partnership agreements, which have to be designed to safeguard such rights while considering the special status of minor partners. In this direction, all these provisions together direct towards forming a balanced and fair atmosphere of a partnership entity as emerged from the change in legal position about minor partners in India.[24]

United Kingdom
The main legislation of partnership in the United Kingdom is the Partnership Act 1890. Notwithstanding that the said Act does not specifically provide for provisions as regards minors, general principles in relation to partnerships are established under the Act. Besides the well-known doctrines of contract law, these provisions provide a framework which may allow entry into a partnership by a minor.

The rights attributed to minors when entering into a partnership include their right of rescission. The right described involves the ability of a minor, that is anyone who is less than 18 years, to repudiate or rescind the partnership contract at any moment during the period of his minority or shortly after he attains majority at the age of 18. This is an important right; on the basis that it protects the minor from being held liable for contracts that he may not fully understand, thus safeguarding his interests.[25]

The minor has a right to cancel the partnership deed but is still an actual partner in the partnership. If they choose to continue their involvement, they may be entitled to a proportional share of the partnership's profits[26], reflecting their contributions and investments. However, it is essential to note that minors are not personally liable for any debts incurred by the partnership. This is an important immunity; it simply means a minor cannot be charged to the extent of losses[27] over and above their initial investment in the partnership.[28]

Such general legal protection allows minors to enter into partnerships in ways that reflect an ignorance of their incapacity to understand complex obligations but simultaneously guarantee a possibility of development and participation in the fruits of a partnership.

The minor being a co-partner has the fundamental right to inspect and investigate the books of account of that partnership. This is important because the empowerment of the minor in that capacity provides him or her with the all-important ability to protect his or her pecuniary interest in the venture.[29] The ability to look into the accounts provides them with assurance that their share of the profits would be ascertained and paid justly, hence there will never be a time when its financial aspect lacks transparency.

This review ability of financial accounts is very vital for minors. On one hand, it protects their interest without exposing them to the full liability with an adult partner who may be responsible should debts or obligations arise due to the partnership. Such measures would therefore balance the involvement of minors in a business setting, allowing participation and benefits from partnership while retaining safeguards against financial risk associated with adult partnerships.

Upon reaching the age of majority, which typically occurs at 18 years in many jurisdictions, a minor who has previously entered into a partnership must make a critical decision regarding their involvement in that partnership. They have the option to either ratify, or confirm their acceptance of, the partnership agreement or to disaffirm, or reject, it.

On the other hand, in the event that the minor exercises his option to ratify the contract, he would thereby accept the contract and affirm his observance of the terms contained in the partnership contract, thus becoming a full partner with all attendant rights and liabilities. This will enable him to share in the profits of the firm, as well as its losses and debts that may be incurred.

On the other hand, if the minor chooses to disaffirm the contract, then he is choosing not to become a party to the partnership. Then, however, there is equally important recognition of the fact that in the absence of any act to disaffirm, their continuation in activities related to the partnership can be construed as an affirmative ratification of the partnership agreement. Such passivity may bring about presumptions under law that they accept the terms in their entirety and thereby, make them wholly liable for their duties and liabilities as a partner. Therefore, such a decision or rather lack thereof gave severe legal consequences to the minor, which subsequently impacted the role and liability within the framework of the partnership.[30]

When the minor attains the age of 18, he may elect to ratify the partnership agreement that he had entered during his minority. If the minor elects to ratify the agreement, then he shall be liable for all debts and liabilities incurred in respect of the partnership and shall become entitled to all the rights of an adult partner under the partnership contract.

Ratification can take two forms: it may be an explicit action, such as providing a clear written or verbal statement expressing their intent to accept the partnership agreement, or it can be implicit, meaning they continue to engage in business activities as a partner after they have reached legal adulthood.[31] It could thus be seen as acceptance of the terms of the partnership by continuing in their role.

If the minor decides to disaffirm the partnership at majority, they are allowed to do so without penalty. Disaffirmance is a term used in describing refusal to accept a partnership contract. The consequences of this are that they are discharged from any liability for the actions and obligations assumed by the partnership while they are still considered minors. They can leave the partnership without penalty on liabilities that occurred when a minor, as they would not incur financial or legal obligations from the partnership's dealings before turning 18 years old.

United States Of America
In the United States, minors are generally viewed as lacking the legal capacity to enter into binding contracts, including partnerships. However, there are situations where minors can be involved in partnerships, although their rights and obligations differ significantly from those of adult partners. The foundation for understanding these rights is provided by the Uniform Partnership Act (UPA) of 1914 and its Revised Uniform Partnership Act (RUPA) of 1997, as well as relevant case law.

One of the most significant rights a minor has under the UPA is the ability to disaffirm the partnership agreement. It means that a minor can opt to withdraw from the partnership at any time if he is still a minor or even some little time after attaining the age of majority.[32] Therefore, there is protection so that minors are not bound by contracts they may not fully understand, nor in their best interests.

If a minor is involved in a partnership, they have the right to share in the firm's profits.[33] This right remains until the minor chooses to disaffirm the contract. However, the share of profits is usually based on the minor's investment or the agreement outlined in the partnership terms. This right continues as long as the minor participates in the partnership.

Minors have some rights in a partnership but are limited in management. Courts are typically not willing to grant the full managerial rights in business transactions to minors owing to their limited legal capacity. A minor may take part in management if the partnership agreement permits it, but this involvement poses the risk that the minor could later disaffirm any decisions made in that role.[34]

One of the most basic rights of a minor under a partnership is protection against personal liabilities[35]. A minor's capital may be put in use in the satisfaction of a partnership's debts. A minor cannot be made to become personally liable for the obligations of the partnership[36]. These safeguards ensure that minors are not harmed financially by contracts they may not fully understand.

Minors who are part of a partnership enjoy the right to inspect partnership books and to have access to financial accounts.[37] This would keep them updated in relation to the management of the firm and the overall health of the firm's finances.

When a minor reaches the age of majority, they have the option to either ratify or disaffirm the partnership agreement. Ratification can be done explicitly, by stating their intention to continue as a partner, or implicitly, by continuing to act as a partner after reaching adulthood. If a minor disaffirms the agreement, they are not bound by its terms and can leave the partnership without personal liability for its obligations.[38]

If a minor chooses to disaffirm the partnership agreement, they are relieved of the liabilities of the partnership.[39] If they do continue their participation in the partnership after attaining majority without disaffirming, they are said to have ratified the contract and are thereafter bound by the same.

Liabilities Of Minor In Firm

India
Minor does not have any liabilities until he elected as the partner, his share shall not be liable for any acts of the firm done after the date of the notice.[40] But once he was elected as a partner of the firm then minor becomes personally liable for the third party for all the acts of the firm, not for the date of his attaining majority nor the date of becoming a partner but retrospectively for the date of the admission of a minor as a benefit in the partnership firm.

Thus, becoming a partner by the minor is automatically ratified by the minor for all the acts and liabilities of the firm since his admission as a beneficiary. The share in the property and profit of the firm is the same as what he provides during his minority as a beneficiary.[41] After attaining majority he falsely represented or knew permitted himself as a partner of the firm, he is a minor liability on the ground of holding up as per Section 28[42] of the Indian Partnership Act, 1932.[43]

Although a minor cannot be made personally liable for the act of the firm but minor partner can be held liable for the torts (civil wrongs) committed by the partnership because minor's involvement in the partnership business created a duty of care to third parties and that the minor partner could be held liable for any damages caused by his or her own negligent or wrongful acts.[44]

Essentially, when a minor accepts partnership, they automatically ratify all acts and liabilities of the firm that occurred since their admission as a beneficiary. Their share of the property and profit in the firm remains the same as what they provided during their minority.

If a minor, after reaching majority, falsely represents themselves or allows others to perceive them as a partner, they could be held liable. This is based on Section 28 of the Indian Partnership Act, 1932.

United Kingdom
In the UK, the Partnership Act 1890 says it covers the legal conditions about the nature of partnership regarding liability in terms of the involvement of minors among partners. Minor partners also enjoy notable protections under the Act. While minors are generally shielded from personal liability in partnership agreements—meaning they cannot be held responsible for debts incurred by the partnership in a manner that affects their personal assets—they do have certain responsibilities concerning their investment in the partnership.

Specifically, if a minor contributes capital or assets to the partnership, that investment may be at risk. In the event that the partnership faces financial difficulties or incurs debts, those contributions can be used to satisfy the firm's obligations. However, it also has to be noted that creditors should not seize the personal asset of a minor beyond investment in the partnership. For this reason, minors can be parties to partnerships and reap benefits based on their investments, with the protection from the extensive financial implications that could mar their personal wealth. Thus, the law is balanced; it lets children run businesses but at the same time shields them from heavy liabilities.[45]

United States Of America
Under the Uniform Partnership Act (UPA), minors who engage in a partnership enjoy specific protections regarding their personal assets. While adult partners in a partnership face joint and several liabilities for the debts and obligations incurred by the partnership, minors are shielded from this burden due to their legal incapacity. This suggests that if this partnership acquires debts, the minor partners' personal assets shall not be reachable to their creditors.

The financial responsibilities of a minor are only limited to what they contribute into the partnership; such is the capital that exists which is the assets owned which may be shared in the said partnership or the capital which each of them brings to become members of the said partnership. This means that therefore their liabilities are pegged only to what they committed as regards the partnership, as their personal wealth shall be untouched.

If a minor invests his or her capital or assets in a partnership, one needs to understand its implications for the liabilities of the partnership. The minor's personal assets-meaning individual property and finances-are generally not touched by law, but the capital or assets the minor puts into the partnership are not immune to this.[46]

In practical terms, this means that if the partnership encounters financial difficulties or incurs debts, the funds or assets contributed by the minor can be used to help settle those obligations. Thus, while the minor's personal wealth is safeguarded, their investment in the partnership could potentially be at risk. This highlights the need for careful consideration and planning before a minor decides to engage in a partnership, as their financial exposure could differ significantly from their personal assets.

A minor usually cannot be held liable in the doctrine of partnership by estoppel since a minor is an individual who hasn't reached the age of majority, hence his status in the eyes of law. The doctrine applies specifically on individuals who know and intend to present themselves to others as partners in some business with the impression they create to make others rely on such a representation.[47]

Minors, however, are not considered legally competent to fully understand the implications and consequences of such representations. Consequently, the law generally exempts them from being categorized as partners by estoppel, recognizing the need to protect minors from the potential liability that could arise from their participation in business activities.[48]

It should be mentioned here that, though in general the principle is that the minor is not liable as a partner, there are very rare exceptions to it. When a minor with full knowledge intentionally makes other people believe that he possesses the capacity of an adult partner, the misrepresentation may create reliance in third parties and accordingly, a court may be able to impose liability on the minor in some instances. However, courts generally prefer protecting minors and rarely deviate from that rule, frequently over-protecting them as well.

Minors, despite their limited liabilities under the law, are still bound by a fiduciary duty toward the firm and their fellow partners. This fiduciary duty entails several key responsibilities. First and foremost, minors must act with honesty and integrity, ensuring that their actions align with the best interests of the firm as a whole.

They are also expected to avoid situations of conflicts of interest that could in any way cloud their judgment and move in ways that might not benefit the firm. It is necessary for minors to be able to identify when personal interests conflict with those of the firm and to make disclosures that show any potential conflicts of interest transparently.

Besides, minors are not allowed to misuse the firm's resources. Resources here include financial assets and any other materials or information belonging to the firm. Misuse may lead to severe consequences.

In case a minor's defaults on any of these fiduciary duties, liability would run against the firm itself. Thus, in case the firm incurs a loss or damage, it may claim from the minor. But, at the same time, it has to be pointed out that a minor cannot be held liable to the creditors of the firm. This point shows that the legal immunity is conferred upon the minor and emphasizes his liability in the partnership.

Condition Under Which Minor Can Be Partner

India
Even though a minor cannot be a partner in the firm of business, they are allowed to be a beneficiary. To admit a minor as a beneficiary, unanimous consent from all existing partners has to be received.[49] This process has several very important criteria that are to be fulfilled as follows:

Legal Requirements for Minors

1. Specific Business Involvement: The company is involved in some specific business activity where the minor could be considered as the beneficiary.
2. Indian Nationality: The applicant is an Indian national. In all Indian companies, the beneficiary shall be an Indian national.
3. Age Requirement: The applicant should not have attained the age of majority. Majority in India is attained when one crosses the age of 18 years. It would thus ensure that the applicant was a legal minor incapable of entering or making binding contracts.
4. Sound Mind: The minor should be of sound mind while executing the contract. That is to say, he should be of sound mind to know the consequences of being a beneficiary.
5. No Legal Disqualifications: The minor should not be disqualified from entering into a contract as per any applicable laws. Certain laws might specify grounds on which individuals may be deemed unable to enter contracts.
6. Additional Requirements: Specific needs or particular conditions required on the part of the minor to be eligible as a beneficiary under the laws of any country or special legal provisions governing the firm's operations may have to be fulfilled to establish the recognition of minors as beneficiaries.
    

United Kingdom

Legal rules regarding the contract between the minor and other parties in the United Kingdom are different. Commonly, a minor refers to anyone who has not yet attained the age of 18. According to the common contract law, every contract formed by a minor is treated as voidable. Therefore, the minor is entitled solely to either affirm or disaffirm the contract while still a minor or within such a reasonable period of time elapsed thereafter that the minor has or comes of age. Regarding partnerships, the Partnership Act 1890 prescribes the formation and management of a partnership but remains quiet on the rights and obligations of minors with regard to such an agreement. The problem has been solved by the common law principles on contractual capacity since these make known the role of a minor in a partnership. Indeed, minors can enter into partnership agreements; however, there remain some limitations and protections as regards such agreements:

1. Voidable Contract: The whole contract is voidable, despite the fact that a minor can enter into a contract. Thus, even after acceptance, the minor can decide to annul his participation in the agreement and wriggle out of the liabilities created.
    
2. Liability Limitation: The limited liability aspect protects minors by limiting the liability placed on a minor's personal assets. Although the personal assets of the minor, as such, are protected from direct liability, the capital contribution of the minor to the firm may be put at risk. In this respect, even though the liability of the minor is not exceeded beyond his or her contribution, there is always the risk that the firm is incurring debts or undergoing legal issues that may put those funds at risk.
    
3. Right of Disaffirmance: Under common law, the express right to disaffirm an agreement by minors to enter into a partnership at any point prior to attaining the age of majority is accorded. Further, this gives a right to rescind it within a reasonable time after attaining the age of majority, such that the minor is not bound by the responsibilities entered into during their minority state because of the obligations of the firm; therefore, the minor will not incur debts or liabilities acquired therefrom.

Together, therefore, these principles provide a framework that gives minors the opportunity to become partners while their rights and interests are adequately protected from potential pitfalls in the financial and legal landscape of the business partnership.

United States Of America
Under a law on partnership in the United States, no minor can hold a full position with liability. However, under very limited circumstances, a minor can enter into a partnership. This is often restricted to a beneficial or passive role which allows the minor to participate in the profits of the partnership without gaining full rights and liabilities as an associate of the partnership. This type of agreement is comparable to that known as "admission to benefits of partnership" in Indian partnership law where a minor may enjoy monetary advantages without liability for the debts of the partnership.

This status, for that matter, is not clearly defined under U.S. law for minors. As a result, the specific terms and conditions surrounding a minor's involvement must be carefully crafted in the partnership agreement to ensure compliance with applicable laws and to protect the interests of all parties involved.[52]

The simple requirement which allows a minor to go into a partnership involves the issue of the voidable nature of his involvement. When a minor is accepted into a partnership, the decision of entering into a partnership is declared voidable wherein the minor can disaffirm or annul the very same at his discretion. This means that the minor retains the ability to choose to void the partnership at any point while they are still underage, or within a reasonable timeframe after they have reached the age of majority.

This legal framework is designed to protect minors, acknowledging their limited capacity to enter into binding contracts. Thus, if a minor wants to avail of his or her right to disaffirm the contract, then he or she is relieved from the obligations that may be contained in the partnership contract. This provision guards minors from exploitation or obligation that may be placed upon them that they may not fully understand, giving them the opportunity to reconsider their commitments once they attain legal adulthood.

Conclusion
In conclusion, the legal frameworks governing minors' participation in partnerships across India, the United Kingdom, and the United States both share commonalities and differences with regard to their cultural and legal nuances. In India, minors are not allowed to be full partners but may be admitted as beneficiaries who have rights to profits without incurring personal liability for the firm's debts.

This structure emphasizes protection, but still allows minors to learn and benefit from the success of business. Conclusion: A review of legal structures surrounding the involvement of minors in partnerships provides a rich tapestry of similarities and stark differences between India, the United Kingdom, and the United States. These differences are largely based on cultural attitudes and specific traditions within each country.

In India, the law is clear: minors cannot be full partners in business enterprises. This is because there is a protective ethos in the law that aims to safeguard minors from exploitation and burdens of personal liability. In India, the legal system permits minors to be admitted as beneficiaries in the partnership. This is an arrangement that is peculiar to them in that they are allowed to share the profits that are generated from the business while having immunity from any personal obligation in paying for the company's debts. Hence, children can still have active learning opportunities and take part in any success that the business may record without being legally liable of liabilities normally associated with full-time partnerships.

This framework clearly demonstrates a very balanced approach, which would take care of the needs of minors and still provide scope for their involvement and development in the business environment. This subtle understanding not only represents the legal philosophy of India but also underscores broader cultural values regarding the responsible introduction of youth into the entrepreneurial ecosystem.

In the United Kingdom, partnerships are regulated under the law by the Partnership Act 1890. This law permits minors to enter into partnership contracts-that is, children under 18 years of age can engage in partnership contracts; however, some provisions will be taken in relation to minors in safeguarding their interests.

Minors have the right to rescind or void their agreements on partnerships whether during minority or soon after majority. It is one such right of rescission that secures protection against possible contractual liability to entangle the minors without full cognizance. That is crucial since partnerships entail heavy financial burdens and risks. This law will immunize them from liabilities but will enable them to be included as beneficiaries of the profit-sharing benefits that partnerships could give, and thus this will effectively balance opportunities for engaging in economic activities with protection of the rights and interests of the youth.

In the United States, the Uniform Partnership Act allows minors to disaffirm partnership agreements, which means they cannot be bound by contracts they may not fully understand. While minors can share in profits, they are protected from personal liability for the debts of the partnership, enhancing their level of protection.

The idea behind such legal provisions is to provide an atmosphere where the minors can carry out their economic enterprises without infringing upon their interests and rights. This balance fosters responsible participation and enables young people to acquire necessary business skills without placing them in a precarious financial situation, which would expose them to too much risk at their tender age. There is a developing awareness of the law's position and that protection is required in business for the benefit of the minor.

End Notes:

1. The Indian Contract Act, 1872, s. 10.
2. The Indian Majority Act, 1875, s. 3.
3. Status of minor in a Partnership under the Indian Partnership Act, available at: https://www.juscorpus.com/status-of-minor-in-a-partnership/#_ftn3 (last visited on October 24, 2024).
4. The Indian Partnership Act, 1932 (Act 9 of 1932), s. 30.
5. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 4.
6. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 5.
7. Legal status of minors under Section 30 of Indian Partnership Act, 1932, available at: https://blog.ipleaders.in/legal-status-of-minors-under-section-30-of-indian-partnership-act-1932/ (last visited on October 16, 2024).
8. The Indian partnership Act, 1932 (Act 9 of 1932), s. 2(b).
9. Mollwo, March & Co v The Court of Wards (1872) L.R. 4 P.C. 419.
10. Smith v. Anderson (1880) 15 Ch. D. 247 (Court of Appeal).
11. Cox v. Hickman (1860) 8 H.L.C. 268; 11 ER 431 (House of Lords).
12. Stekel v Ellice [1973] 1 W.L.R. 191 (Chancery Division).
13. Paterson Brothers v Gladstone (1891) 18 R. 675 (Scottish Court of Session).
14. Fenwick v. Unemployment Compensation Commission, 133 N.J.L. 295 (1945).
15. Martin v. Peyton, 246 N.Y. 213 (1927).
16. Stone v. Stone, 121 Ariz. 436 (1979).
17. Meinhard v. Salmon, 249 N.Y. 458 (1928).
18. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 30(1).
19. CIT V Dwarkadas Khetan, AIR 1956 SC 300.
20. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 30(2).
21. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 30(3).
22. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 48.
23. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 30(4).
24. S. P. Chengalvaraya Naidu vs. Jagannatha Rao, 1994 AIR 853.
25. Steinberg v. Scala (Leeds) Ltd. [1923] 2 Ch. 452.
26. The Partnership Act, 1890, s. 24.
27. Goode v. Harrison (1821) 5 B & Ald 147.
28. Can a child or a minor enter into a contract? available at: https://www.netlawman.co.uk/ia/entering-contract-minor (last visited on October 15, 2024).
29. The Partnership Act, 1890, s. 28.
30. Husbands, wives, civil partners and minors, available at: https://www.gov.uk/hmrc-internal-manuals/partnership-manual/pm132400 (last visited on October 14, 2024).
31. Edwards v. Carter [1893] 1 Ch 1 (Court of Appeal).
32. Hewitt v. Malone, 193 S.C. 204 (1942).
33. Uniform Partnership Act, 1914, s. 18.
34. Family Partnerships: Minor Children, available at: https://answerconnect.cch.com/document/arp102d8cdccc7c571000a1ed90b11c18cbab01ae/federal/irc/explanation/family-partnerships-minor-children (last visited on October 8, 2024).
35. Uniform Partnership Act, 1914, s. 15.
36. Young v. Jones, 816 F. Supp. 1070 (D.S.C. 1992).
37. Uniform Partnership Act, 1914, s. 19.
38. Halstead v. The Bank of Kentucky, 49 U.S. (8 How.) 100 (1850).
39. Dodson v. Shrader, 824 S.W.2d 545 (Tenn. 1992).
40. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 30(8).
41. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 30(7).
42. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 28.
43. The Indian Partnership Act, 1932 (Act 9 of 1932) s. 30(9).
44. Rameshwar Prasad v State of Bihar, AIR 2006 SC 1917.
45. The Partnership Act, 1890, s. 2.
46. Rights and Liabilities of Minor Partners, available at: https://blog.queenmarylaw.com/rights-and-liabilities-of-minor-partners/ (last visited on October 9, 2024).
47. Rights and Liabilities of a Minor in Partnership, available at: https://strictlylegal.in/rights-and-liabilities-of-a-minor-in-partnership/ (last visited on October 7, 2024).
48. Minors and partnership rights, available at: https://www.lawctopus.com/academike/minors-and-partnership-rights/ (last visited on October 19, 2024).
49. Kishan Chand v Ram Narain, AIR 1958 SC 314.
50. Minor as a Partner under the Partnership Act, 1932, available at: https://enterslice.com/learning/minor-as-a-partner-under-the-partnership-act-1932/ (last visited on October 18, 2024).
51. Capacity to be a partner, available at: https://library.croneri.co.uk/cch_uk/btr/286-090 (last visited on October 3, 2024).
52. Minor Partner in Firm Under The Partnership Act, available at: https://juststart.co.in/blog/minor-as-a-partner-in-a-partnership-firm/ (last visited on October 14).

Written By: Nitin Kumar Singh, College: Dr. Ram Manohar Lohiya National Law University, Lucknow
Email:- [email protected]