1. The petitioner and six others formed into a partnership for the purpose of owning and managing plantations under the name and style of "Pulimood Plantations". The firm came into existence on 1st June, 1983. Ext. P1 dated 1-6-1983 is the partnership deed. Partner No. 7 is the "Wynad Plantations Private Limited" which is a private limited company registered under the Indian Companies Act, 1956, An application under S.58 of the Indian Partnership Act in the proper form signed by all the partners was presented to the respondent the Registrar of Firms for the purpose of registration of the Partnership under S.59 of the Partnership Act. Ext. P4 is a photostat copy of the application in Form No. I submitted to the respondent. The requisite fee for registration was also paid. The application was returned as per Ext.P5 memo for the reason stated therein that "A firm cannot be recognised as partner". The application was re-presented with Ext. P6 letter of the auditors of the firm stating that the Wynad Plantations Private Ltd., one of the partners of the firm M/S. Pulimood Plantations, is not a partnership firm, but a company duly incorporated under the provisions of the India