( 1 ) THE petition arises out of an order passed by the State Government under the provisions of the Urban Land (Ceiling and Regulation) Act. 1976 (hereinafter referred to as the Act) he petitioners were carrying on business in partnership which came into existence on 8/02/1963 There were changes in the constitution of the firm from time to time. Ultimately on 25/12/1974 a partnership deed was executed which is produced at Annexure E to the petition. As per the partnership deed on record the capital of the partnership form was to the tune of Rs. 2280 0 One minor Master Shailesh S. Sheth was also admitted to the benefit of partnership. This partnership has been dissolution as per the deed of dissolution dated 2/04/1981 The deed of dissolution is produced at Annexure All to the petition. The deed of partnership as well as the deed of dissolution have not been registered under the provisions of the Indian Registration Act. It may not be obligatory to get the partnership deed and the deed of dissolution registered under the provisions of the Indian Registration Act be having regard to the facts and circumstances on the case this circumstance has some relevance and there