P.C. :- The petitioners have challenged orders dated 25th April, 2005 and 12th October, 2004, passed by the Registrar of Firms, Maharashtra State, Mumbai under section 69A of the Indian Partnership Act, 1932, in terms of Maharashtra Amendment Act, 29 of 1984, (for short "Mah. State Amendment") by which a retrospective penalty of Rs. 1,03,680/- has been levied for nonintimation of alterations in the partnership deeds dated 17-4-1972,21-8-1975 and 18-10-1979.

2. Petitioner No.1 M/s Adamji Lookmanji and Co. (for short "the firm") is a partnership firm which was registered on 18th February, 1946 under the Indian Partnership Act. Petitioner Nos. 2 to 4 are the partners of the said firm under Deeds of Partnership dated 8th December, 1982 and dated 1st December, 1999. Respondent No. 2 is the Registrar of Firms who is exercising the powers, functions and duties under the Indian Partnership Act. Mr. Adamji Yahyabhai Jasdanwala, a partner of the firm, now retired, shifted his residence on 17th April, 1972. Petitioner No.2 shifted his residence on 21st August, 1975. Mr. Abbas Jasdanwala, now retired, also shifted his residence on 18th October, 1979. The re-constitution of the firm in