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TMI Blog2023 (2) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... mited Liability Partnership under the act and rules framed thereunder unless approval thereof is accorded by the Governing Council or the Authority as nominated by the Central Government. The interpretation proposed by the respondent cannot be extended to apply to the use of any other generic word which may be used such as Associates Sons , Brothers . There are no reasons assigned by the respondents in the impugned communication for declining registration of the LLP of the petitioner by the name as proposed by him on the aforesaid ground of the use of word AND ASSOCIATES as being a word indicative of a profession and mandating him to seek prior approval of the Bar Council of India is misplaced and is not sustainable and is l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received an e-mail on 03.06.2021 stating that the petitioner would have to resubmit his request for the reason conveyed as under: The objects of the proposed LLP will be incorporation of Practicing Chartered Accountancy firm and as per the Rule 18(2)(xvi) of LLP Rules, 2009, the prior approval from the regulatory authority is required to be furnished. Proposed name consist of the word AND ASSOCIATES which require prior approval from regulatory authority or remove it. Furnish new name 3. The said communication clearly reflected that the respondents misunderstood the petitioner to be working as a firm of Chartered Accountancy whereas application was for a Law Firm as a Limited Liability Partnership which the petitioner had pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed alongwith the present petition. 8. The Government of India, Ministry of Corporate Affairs, vide notification dated 01.04.2009 had notified the Limited Liability Partnership Rules, 2009 in exercise of the powers conferred under Section 79 (1) (2) of the Limited Liability Partnership Act, 2008. The relevant Rule 18 (2) (xvi) reads thus: 18(1) The name of the limited liability partnership shall not be one prohibited under the Emblems and Names (Prevention of Improper Use) Act, 1950 (2) A name shall not generally be reserved, if- (i) it includes any word or words which are offensive to any section of the people; (ii) the proposed name is the exact Hindi or English translation of the name of an existing limited lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds indicative of profession. The expressions used in the Rule are not exhaustive and are merely illustrative. The interpretation to be assigned to or such similar words as indicative of a profession has to be read in consonance with the words that have already been used in the Rules. On application of principles of ejusdem- generis, the interpretation to be assigned to the words used later have to be drawn from the words used prior. 11. The Hon ble Supreme Court while construing the principal of ejusdem- generis in the matter of Mahrashtra University of Health Science versus Satchikitsa Prasarak Mandal reported as (2010) 3 Supreme Court Cases 786 laid down the following principal 27. The Latin expression ejusdem generis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a noscitur a sociis, they are to be understood to mean in their cognate sense and take colour from each other but only if there is a distinct genus or a category. Where this is lacking i.e. unless there is a category, the rule cannot apply. As rightly held, the rule of ejusdem generis would be applied only if there is distinct genus or a category, which is lacking in the instant case. This rule is applicable when particular words pertaining to a clause, category or genus are followed by general words. In such a situation, the general words are construed as limited to things of same kind as those specified. In that sense, this rule reflects an attempt to reconcile incompatibility between the specific and general words in view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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