THE SALE OF GOODS ACT,1930 AND THE PARTNERSHIP ACT,1932.pptx

THE SALES OF GOODS ACT,1930
AND THE PARTNERSHIP ACT,1932
AABIL HUSAIN
ASSISTANT PROFESSOR
PRESTIGE INSTITUTE OF MANAGEMENT &
RESEARCH, GWALIOR

THE SALES OF GOODS ACT, 1930
History of the law
Originally, the law relating to sale of goods was contained in
Chapter VII of the Indian Contract Act, 1872. The same was
repealed and re-enacted by the Sale of Goods Act, 1930.
Application of the Act
• The act came into force on 1st July 1930.
• It extends to the whole of India.
• It does not affect rights, interests, obligations and titles
acquired or which before the commencement of the Act.

OBJECTIVE OF THE SALES OF GOODS
ACT,1930
The Sale of Goods Act 1930 was introduced with
the objective of balancing the rights, duties,
claims and expectations arising in the process
of transferring of property from one person
to another i.e. of buyers and sellers.

DEFINATIONS (section 2)
S. 2(1)“Buyer” means a person who buys or agrees to buy
goods.
S. 2(2)“Delivery” means voluntary transfer of possession
from one person to another.
S. 2(7)“Goods” means every kind of moveable property
other than actionable claims and money; and includes
stock and shares, growing crops, grass, and things
attached to or forming part of the land which are
agreed to be severed before sale or under the
contract of sale.
S. 2(13)“Seller” means a person who sells or agrees to
sell goods.

ESSENTIALS ELEMENTS OF SALES OF
GOODS (SECTION 4)
According to Section 4 of the sales of goods act,
1930- “A contract of sale of goods is a contract
whereby the seller transfers or agrees to transfer
the property in goods to the buyer for price.”
1) There must be at least two parties
A sale has to be bilateral because the property in
goods has to pass from one person to another.
Its first essential. therefore is that the seller and
buyer must be different persons. A person can
not buy his own goods.

2) Transfer or agreement to transfer the ownership
of goods
In a contract of sale, it is the ownership that is
transferred or agreed to be transferred as
agreement mere possession or limited interest.
3) The subject matter of the contract must
necessarily be goods.
Sale of immovable property is not covered under
the sale of goods act. The expression goods is
defined in section 2(7).

GOODS Definition (Section 2(7)) of
The Sales of Goods Act, 1930
Meaning of goods [Section 2(7)]
Goods mean every kind of movable property other
than actionable claims and money, and include the
following:
• Stock and share
• Growing crops, grass and thing attached to or
forming part of the land
which are agreed to be served before sale or under
the Contract of sale.

Types of Goods 1/2
I- Existing Goods
Existing goods mean the goods which are either owned or possessed
by the seller at the time of contract of sale. The existing goods may be
specific or ascertained or unascertained as follows:
a) Specific and Ascertained Goods
Specified goods are the goods which are identified and agreed upon at
the time when a contract of sale is made.
For example- specified TV, VCR, Car, Ring.
b) Unspecified/Unsanctioned Goods
These are the goods which are not identified and agreed upon at the
time when a contract of sale is made.
Example- in a contract for the sale of 100 tonnes of Rice , the seller
may deliver any 1000 tonnes that answer the contract description.

2/2
II- Future Goods
Future goods mean goods to be manufactured or produced or acquired by
the seller after the making of the contract of sale. There can be an agreement
to sell only. There can be no sale in respect of future goods because one
cannot sell what he does not possess.
Example- A makes a contract with B to sell some electronic equipment which
he will receive from Japan after 2 weeks. The contract in such case will be for
future goods.
III- Contingent Goods
These are the goods the acquisition of which by the seller depends upon a
contingency which may or may not happen.
Example- Farmer making a contract to supply 100 KG of paddy if proper rain
falls
in the season.

Nemo Dat Quod Non Habet (Section
27) 1/2
General Rule
“The general rule is that only the owner of goods can sell the goods
and transfer his title to the goods to the buyer. (no one gives what he
doesn’t have).
The Nemo Dat Quad non Habet rule is based on the Latin doctrine,
which means that No one can give or transfer what he himself does
not possess.
It means that “the buyer obtains no better title to the goods than the
seller.” thus if the seller has a good title to the goods the buyer would
also have a good title.
Example- Satish steals some goods and sells the same to Gopal. Since
Satish is not the owner of goods, Gopal too would not be an owner,
even if he has bought the goods in good faith.

2/2
Section 27, as a general rule, tries to protect the interest of
the true owner when it provides that where the goods are
sold by a person who is not the owner thereof and who does
not sell them under the authority or with the consent of the
owner, the buyer acquires no better title to the goods than
the seller has.
 If the title of the seller is defective, the buyer’s title will
also be subject to the same defect. The rule does not imply
that buyer’s title will always be a bad one.
What it means is that the buyer cannot acquire a superior title
to that of the seller. If a thief disposes of stolen goods, the
buyer of such goods has the same title as the seller had.

Conditions and Warranty (Section 11-
17)
Meaning of Stipulation (Section 12(1))
“A stipulation in a contract of sale of goods may
be a condition or warranty.”
All the stipulations in a contract of sale are not
of equal importance. Some of them are essential
the main purpose of the contract which are
called conditions and some are collateral to the
main purpose of the contract which are called
warranties.

Types of stipulation
I – Conditions
“A condition is a stipulation essential to the main
purpose of the contract, the breach of which gives
rise to a right to treat the contract as repudiated.
II – Warranty
“A warranty is a stipulation collateral to the main
purpose of the contract, the breach of which gives
rise to a claim for damages but not to a right to
reject the goods and not to treat the contract as
repudiated”.

Essentials of a Condition
Conditions
“A condition is a stipulation essential to the main purpose of
the contract, the breach of which gives rise to a right to treat
the contract as repudiated”.
There are following essentials of a condition-
1) It is essential to the main purpose of the contract.
2) The non fulfillment of condition causes irreparable damage
to the aggrieved party which would defeat the very
purpose for which the contract is made.
3) The breach of a condition gives a right to the aggrieved
party to rescind the contract and recover the damages for
breach of condition.

Example
Ravi goes to a horse- trader and says that he wants to buy a
horse that can run at 40 km an hour. The trader gives him a
horse and says that the horse will run as per Ravi requirement.
Here the horse being fast enough to run 40 km/hour is the
essential condition of the contract. If the horse is not that fast a
runner as Ravi had stipulated and does only 20 km in an hour can
not only file a suit for damages against the trader but also
repudiate the contract.

Essentials of a Warranty
Warranty
“A warranty is a stipulation collateral to the main purpose of
the contract, the breach of which gives rise to a claim for
damages but not to a right to reject the goods and not to treat
the contract as repudiated’.
There are following essentials of warranty-
1) It is collateral to the main purpose of the contract.
2) The breach of warranty causes damage to the aggrieved
party and does not defeat the main purpose of the
contract.
3) The aggrieved party can only claim the damages for breach
of warranty but can not repudiate the contract.

Example
Hari goes to a horse –trader and says that he wants to buy a
good horse. The trader offer him a horse and says that it can run
at 40 km an hour. Hari buys the horse. Later he comes to know
that the horse can only run 30 km in an hour. Here the
commitment of the trader is only a warranty and is not an
essential condition of the contract. Non- fulfillment of a warranty
only entitles the buyer to receive damages from the seller not to
repudiate the contract.

Test of Determination whether
stipulation is a Condition or Warranty
Whether stipulation in a contract of sale is
condition or a warranty depends upon the
structure of the contract and the intention of
parties.

Rights and Duties of the Buyer
a) Rights
i. To receive delivery of the goods.
ii. To repudiate the contract if the seller commits breach of contract.
iii. To have reasonable opportunity to examine the goods.
iv. To sue the seller for damages for non-delivery of the goods.
v. To recover the amount paid if the seller fails to deliver the goods.
vi. To sue the seller for specific performance of the contract.
vii. To sue seller for damages for breach of warranty.
viii. In case of breach of contract by the seller, when the buyer sues for
the refund of the price, the buyer has a right to claim interest on
the amount of price paid from the date on which the payment was
made.

Rights and Duties of the Buyer
b) Duties
i. To pay for the goods and take delivery thereof.
ii. To apply for the delivery of goods as the seller is
not bound to deliver the goods until the buyer
applies for delivery.
iii. To compensate the seller for any loss occasioned
by his neglect or refusal to take delivery of the
goods and also for reasonable charge for care
and custody of the goods.

Rights and Duties of the Seller
a) Rights
i. To receive the price of the goods.
ii. To receive compensation or sue for damages for any loss
occasioned by him by neglect or refusal of the buyer to take
delivery of the goods.
iii. To receive reasonable charge for care and custody of the goods.
iv. If he is unpaid seller then to exercise his right of lien, to exercise his
right of stoppage in transit; and to exercise his right of resale.
v. To sue the buyer for damages for wrongfully neglecting or refusing
to accept the goods.
vi. To recover interest from the buyer if there is specific agreement to
that effect or charge interest on the price when it becomes due.
vii. To sue for the price of the goods.
viii.To sue for damages on buyer repudiating the contract.

Rights and Duties of the Seller
b) Duties
i. To deliver the goods when buyer demands the delivery
thereof.
ii. To compensate the buyer in case he repudiates the
contract or commits breach of the contract.
iii. To give reasonable opportunity to the buyer to
examine the goods.
iv. To refund the amount paid by the buyer in case he
fails to deliver the goods.
v. To compensate the buyer in case of delivery of wrong
quantity.

UNPAID SELLER (Section 45)
“A person who has sold goods to another person but has
not been paid for the goods, or been paid partially is
called an unpaid seller.”
“When the whole of the price has not been paid or
tendered. When a bill of exchange or other negotiable
instrument (such as cheque) has been received as
conditional payment, and it has been dishonored.
(Section 45).
Example- A purchased goods worth Rupees 20000 from B.
The ownership has already been transferred to A. But has
not paid whole price or paid rupees 15000 to B. Here B is
an unpaid seller.

RIGHTS OF AN UNPAID SELLER 1/3
The unpaid seller has the following rights-
I – Rights against the Goods
When the buyer has not paid the full or partial price of the goods
supplied to him, then the seller who has transferred the ownership of
goods to the buyer has the following rights with regard to the goods.
A) Right of lien
Lien is the right to retain possession of goods until payment in respect
of them is paid.
B) Right of stoppage of goods in transit
If he receives information that the buyer has become insolvent the
seller has the right to stop the goods in transit.
C) Right of re-sale
An unpaid seller has the right to re-sell the goods. If in case the buyer
makes default.

2/3
II– Rights against the buyer of Goods
An unpaid seller has the following rights against the
buyer-
A) Suit for Price
If the ownership of goods has been transferred to the
buyer and he refuse to make the payment for the goods
the seller has the right to file a suit against the buyer.
B) Suit for Damages
If the buyer refuses to accept the goods or defaults in
making the payment for them with a malafide intention
the seller has the right to file a suit against the buyer for
damages.

3/3
C) Repudiation of contract before due date
If the buyer repudiates the contract before the due date
for the delivery of goods and the seller does not accept
the repudiation and waits for the due date to make the
delivery he reserves the right to sue the buyer for
repudiating the contract.
D) Suit for interest
the unpaid seller has the right to be paid interest by the
buyer for any delay in making the payment. Such interest
is affective from the date when the price is payable.
• If the goods are sold on credit, interest will run from
the expiry of the credit.

DOCTRINE OF CAVEAT EMPTOR
The doctrine of caveat emptor means “let the buyer
beware”.
It is applicable in a contract of sale. The object of this
doctrine is that when a contract of sale is made between
the buyer and the seller it is the duty of the buyer to
examine the goods to his satisfaction before he buys
them. The seller of goods is not obliged to point out the
defects in the goods he is selling.
When a buyer has bought the goods of his own will and
after examining it properly then the seller is not liable
afterwards.

EXCEPTIONS TO THE RULE OF CAVEAT
EMPTOR 1/2
The doctrine of the buyer beware does not apply in the following
situations-
1) Where the buyer relies on the skill and judgment of the seller
Where the buyer makes known his requirements to the seller of what
he expects from the goods or how he intends to use them and relies
on the skill and judgment of the seller and the deal is made by the
seller or manufacture with the buyer on such understanding the
doctrine of caveat emptor is not applicable.
2) Fitness for a particular purpose
The implied condition about the fitness of goods for a particular
purpose in terms of quality and usability in some circumstances
depends on the customs or practices of a trade and the doctrine of
buyer beware is not applicable.
Example- when a person buys a water cooler, the implied condition is
that it cools the water.

2/2
3) Sale by description
When the sale of goods is made by description it involves
some implied conditions and warranties and the caveat
emptor doctrine is not applicable.
4) Sale by fraud
Where the buyer relies on false representation of the
seller and suffers damages. A seller who is guilty of fraud
shall have no protection of the doctrine of caveat emptor.
5) Latent defects
The buyer cant spot the latent defects in goods that are
not apparent when he examines the goods. The liability
for such defects is therefore the sellers.

The Indian Partnership Act, 1932
The Indian Partnership Act came into force on 1 October,
1932.
This Act is applicable to whole of India.
But wherever the situation is such that the Act does not
specifically dictate any measures, the provisions under the
Indian Contract Act continue to apply.
Objective of the Act
The main objective of the formation of the partnership should
be to earn profits and share them among partners. The
sharing of profit and losses can either be according to the
ratio of the capital contributed by each partner or be equally
among all the partners unless otherwise specified.

Meaning of Partnership
Partnership is an association of persons with the object of
jointly doing something to make a profit.
Persons who have agreed into partnership with one another
are called individually “PARTNERS” and collectively “FIRM”
and the name under which their business is carried on is
called the “FIRM NAME”.
In other words when two or more persons with the object of
making a profit agree to do business jointly it is deemed that a
partnership has come into existence.
Definition of Partnership (Section 4)
“Partnership is a relation between persons who have agreed
to share the profits of a business carried on by all or any of
them acting for all.”

Essentials elements of Partnership
1/4
1) Two or more persons
Partnership needs a minimum of two persons because a
single individual can not be his own partner. So if in
future the number of partners reduces to one,
partnership is automatically dissolved.
The number of partnership can not be more than 50. if
the number of partners reduces below the minimum two
and more than 50 the partnership is declared illegal.
2) Existence of Business
The joining of two or more persons can be called
partnership only when they agree to run some business.
It is very essential that business should be legal.

2/4
Example- if A and B buy 100 tons of rice and divide
among themselves they can not be called partners they
are only co-owners because the agreement between the
two is not with the object of doing any business. But if
both jointly decide to de trading in rice and share the
profit or loss they will be called partners.
3) Contractual Relationship
Partnership comes into existence only on the basis of a
contract between the partners. Hence it is important to
have a contract between the partners. Therefore those
people who do not have the capability to enter into a
contract can not become partners.

3/4
Example- minors, mentally unsound persons and persons
declared ineligible by law can not be taken as partners in a
firm. but minor can be admitted as a partner because he is a
partner only in the profits.
4) Profit Motive and sharing of profit
The aim of a partnership is not only to attempt to make a
profit but also to share the profit. If the objective of partners
is not earning the profit than it is not called as partnership.
Example- if Mohan and Sohan with the object of helping the
poor make an agreement to sell food items to them on a no-
profit basis it will not be deemed to be a partnership because
their objective is not to make a profit but to help the poor.

4/4
5) Principal- Agent Relationship
In this way every partner plays a double role of
an owner and an agent.
6) Object of business being lawful
The business of partnership must not violate the
law of the land or go against the national
interest.
Example- there can not be a partnership
contract to commit a theft and share the profits.

Kinds of Partnership 1/3
1) Partnership at will
If the duration of the partnership has not been defined in the
contract and any partner can opt out whenever he desires it is
deemed to be a partnership at will.
2) Particular partnership
The partnership formed for some specific object and it ends
with the attainment of pre-determined specific object.
Example- two persons jointly take up a contract to construct a
building. The contract is for a particular venture and the
moment the construction of the building is complete the
contract terminates because the contract was made for a
particular venture and expires with its completion.

2/3
3) Partnership for a fixed period
If the partners make the contract for a fixed period, the
contract is valid only for the specified period.
Example- two persons make a contact to provide hotel
facilities to the visitors to an exhibition in Delhi which is
for a period of two months and share the profit. The
contract of partnership in such case would be for the
fixed period of the duration of the exhibition and would
terminate when the exhibition is over.
4) General Partnership
In the general partnership the liability of the partners is
unlimited.

3/3
5) Limited partnership
It has two types of partnership-
A)General partner- the general partners liability
is unlimited.
B)Special partner- the special partners liability is
limited.

KINDS OF PARTNER 1/4
There are following type of partners-
1) Active Partner
An active partner is one who participates actively in the
day to day operations of the business as the firms
conduct and management and carries the daily
business activates on behalf of other partners.
2) Sleeping Partner (also known as a Dormant Partner)
Sleeping Partner does not participate in the day to day
functioning activities of the partnership firm and they
has sufficient money or interest in the firm but can not
devote his time to the business but however he is
bound by all the acts of the other partners.

3) Nominal Partner
This partner does not share any profit and losses in
the firm and does not have a voice in the
management of the firm. He does not contribute
any capital to the firm.In simple words he is only
lending his name to the firm. Example- any
celebrity doing any advertisement.
4) Partner by Estoppel
A partner by estoppel is a partner who shows that
he is a partner of the firm through his words,
actions or behavior.

5) Partners in profit only
This partner of a firm will only share the profits of the
firm and won’t be liable for any losses of the firm.
6) Minor Partner
A minor is a person who is yet to attain the age of
majority i.e 18 years.
A minor will share the profits of the firm and his liability
for losses is only limited to his share of the firm. After
reaching the age of majority (i.e. 18 years old) a minor
must decide within 6 months whether or not to join
the firm as a partner.

7) Limited Partner
A limited partner is one whose liability is limited
to the amount of capital he contributes to the
partnership firm.

Rights and Duties of Partner
• Rights
1) Rights to share profits
The partners are entitled to share equally in the profits earned and shall
contribute equally to the losses sustained by the firm.
2) Right to take part in the conduct of the business
Every partner has a right to take part in the conduct of the business.
3) Right to express opinion
Any difference arising as to the ordinary matters concerned with the business may
be decided by a majority of the partners and every partner shall have right to
express his/her opinion before the matter is decided.
But no change may be made in the nature of the business without the consent of
all partners.

4) Right to inspect books of accounts and other books
Every partner has a right to have access to and inspect and copy any of the
books of the firm.
5) Right to receive remuneration (subject to agreement)
A partner is not entitled to receive remuneration for taking part in the
conduct of the business but only if mutually agreed by the partners.
Example- There is a firm consisting of Active and Dormant partners. In such a
case, the partners can form an agreement entitling the active partners to
receive a particular sum as remuneration.
6) Right to receive payment of interest on capital (subject to agreement)
A partner is entitled to interest on capital subscribed by him but interest shall
be payable only out of the profits.
Example- A person X, invests ₹50,000 in a partnership firm and provides
₹60,000 to the firm as advance. In this case, X will receive interest from the
profits of the firm for ₹50,000 which he had invested in the firm and will get
6% interest on the advances made by him to the firm.

• Duties
1) General duty
a) To carry business to greatest common advantage to firm
b) To be just and faithful to each other
c) To render true accounts and full information of all the things
affecting the firm.
2) Duty to Indemnify
Every partner shall indemnify the firm of any loss caused to it by his
fraud or wilful neglect in the conduct of the business of the firm.
Example- A, B, C, and D entered into a partnership for the banking
business. A committed fraud of ₹30,000 against one of the customers.
As a result, all the co-partners i.e. B, C, and D were held liable. Here, A
is bound to indemnify the firm for the loss caused to the firm because
of fraud committed by him.

3) Duty perform by Diligently
Every partner is bound to attend diligently to his duties in the
conduct of the business.
4) Duty to act in good faith.
it is the duty of partners to act for good faith of the firm.
Therefore, the partner should work to secure maximum
profits for the firm.
5) Duty not to earn personal profits.
Example- A, B, and C were partners in a firm. Goods were
supplied to a person D. D paid some extra commission to A,
for using his influence to deliver the goods to D. Here, A has
the duty towards the co-partners to account for the
commission.

Dissolution of Firm
There are following modes of dissolution of a firm-
1) By mutual agreement
A firm may be dissolved when all the partners agree for
its dissolution. A partnership firm is set up by an
agreement, similarly it can be dissolved by an agreement.
2) Compulsory dissolution
A firm may be compulsorily dissolved in following cases-
a) When all the partners becomes insolvent except one
become insolvent.
b) When business of the firm becomes unlawful.

Dissolution of Firm
3) By notice
In case partnership at will, the firm may be dissolved by any
partner giving notice in writing to all the other partners of his
intention to dissolve the firm.
4) On happening of an event (Behalf of Conditions)
A firm may be dissolved in any of the following events if the
partnership deed so provides-
a) On expiry of the term for which the firm was constituted
b) On completion of the venture
c) On death of a partner
d) On adjudication of a partner as insolvent.

Dissolution of Firm
5) Dissolution by court
Court may pass order for the dissolution of the firm when-
a) A partner becomes a person of unsound mind
b) A partner becomes permanently incapable of performing
his duties as a partner
c) A partner is found guilty of misconduct which is likely to
adversely affect the business of the firm.
d) Partnership agreement is breached persistently by a
partner or partners.
e) When the business of the firm can not be carried on except
at a loss.

Limited Liability Partnership Act,
2009 (LLP)
• LLP was governed under LLP, Act 2008
• LLP bill was presented on 12 December, 2008
• This Act was enforced from March 31, 2009
• When this Act was enforced it has 81 sections and 4
schedules.
LLP is a new form of legal business Entity with limited
liability.
It refers in that form of business organization which has
the features of both the partnership organization and
company.

Salient Features of LLP
1) Partner
• For the establishment of LLP the minimum
number of partners has to be not less than two.
There is no limit imposed on the maximum
number of partners. The following can be
partners in an LLP.
• Individuals
• LLP
• Company: if a company becomes a partner of LLP,
it has to nominate one of its members for this

2) Contribution
There is no practice of share Capital in LLP. But all
the partners contribute to LLP in some or the other
form. Contribution can be of several forms, namely
, cash, movable or immovable property.
3) Limited Liability
The liability of partners in LLP is limited. Every
partner has his liability limited to the investment
made by him. Besides every partner is responsible
for any of his misconduct rather than any other
partner.

4) LLP Agreement
• A written agreement is a must among the people interested in
establishing an LLP. Such an agreement is known as LLP Agreement.
• This agreement is in two parts. In the first part the agreement done
among the partners is shown, while in the second part the
agreement done between the partners and LLP is indicated.
5) Designated partner
• In LLP there should be at least two designated partners. One of
them must be resident in India.
• A designated partners is one who has been designated partners are
responsible for implementing all the provisions of LLP Act 2008 in
the LLP Organization.

6) Designated Partner Identification Number(DPIN)
• Every designated partner has to obtain an identification
number from the Central Government. We call it DPIN. If a
partner has already got DPIN, he can use it in LLP.
7) Separate Legal Entity
LLP has a separate legal entity. It implies that LLP and its
members both have a separate entity. It means that the
partners of a firm neither individually nor collectively are
responsible for the liabilities created by the activities of the
firm. Also it implies that a firm can have assets in its own
name it can file a suit and a suit can also be filed against it.,

8) Creation
The LLP is created by law and its registration is a
must. The registration is done in accordance with
the provisions of Limited Liability Partnership Act,
2008.
9) Common Seal
LLP is an artificial person by law can not put its
signature. That is why LLP has its common seal.
So Common seal is the official signatures of LLP
and it is affixed on all the important documents
of LLP.

Difference Between Partnership ,Company and LLP
PARTNERSHIP COMPANY LLP
1. Indian Partnership Act,1932.
2. Registration is Optional
3. Creation through Contract.
4. No separate Legal Entity.
5. Partners joint ownership of
partnership firms assets.
6. Partnership-[minimum-02
maximum-50] members.
7. Every partner is an agent of
the firm and other partners.
8. The partners have unlimited
liability.
1.Indian Companies Act, 1956.
2. Registration must with the
Registrar of Companies.
3. Creation by Law
4. Separate Legal Entity
5. Separate from the members
company independence
ownership of its assets
6. Company- [private company-
minimum-02 maximum-200 and
public company – minimum-07
maximum-no limit]
7. Directors are the company
agents not of the members.
8. Normally liability is limited to
the value of shares.
1.LLP Act, 2008.
2.Registration must with the
Registrar of LLP.
3. Creation by Law
4. Separate Legal Entity
5. Separate from the partners
company independence
ownership of its assets
6. LLP- [minimum-02 maximum-
No limit]
7. Every partner works like an
agent of LLP not of the other
partners.
8. The liability of partners is
limited to the investment made in
LLP.

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