- 1 - HC-KAR NC: 2026:KHC:3357 WP No. 1177 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 1177 OF 2026 (GM-ST/RN) BETWEEN: 1. M/S DECISION ATTIC A PARTNERSHIP FIRM HAVING ITS OFFICE AT- NO. 224, 3RD FLOOR, NO. 80/3 VIJINAPURA VILLAGE, VIGNANAPURA KRISHNARAJAPURA HOBLI BENGALURU 560084 2. MR. SRICHARAN GOLAGABUTTALA AGED ABOUT 35 YEARS SON OF MR. VEERAGHAVULU GOLAGABUTTALA RESIDING AT 68-8-9/S-3 GREEN ATRIUM APARTMENT 5TH LANE, VIDYUTH NAGAR KAKINADA (URBAN) ANDHRA PRADESH 533003 ALSO AT NO. 202, MULBERRY APARTMENTS SAI AISHWARYA LAYOUT, KHAJAGUDA HYDERABAD 500089 3. MS. SAMARLA GOWHATI AGED ABOUT 32 YEARS WIFE OF MR. SRICHARAN GOLAGABUTTALA RESIDING AT 68-8-9/S-3 Digitally signed by VANAMALA N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:3357 WP No. 1177 of 2026 GREEN ATRIUM APARTMENT 5TH LANE, VIDYUTH NAGAR KAKINADA (URBAN) ANDHRA PRADESH 533003 ALSO AT NO. 202, MULBERRY APARTMENTS SAI AISHWARYA LAYOUT, KHAJAGUDA HYDERABAD 500089 …PETITIONERS (BY SRI. M B ANIRUDH., ADVOCATE) AND: THE DISTRICT REGISTRAR SHIVAJINAGAR REGISTRATION DISTRICT, NO.122/2, 3RD FLOOR MONARCH CHAMBERS, INFANTRY ROAD BENGALURU 560001 …RESPONDENT (BY SRI. B. RAVINDRANATH, AGA) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ENDORSEMENT DTD. 03.01.2026 (ANNX-A) ISSUED BY THE RESPONDENT; DIRECT THE RESPONDENT TO REGISTER THE P-1 AS RECONSTITUTED WITH THE P-2 AND P-3 AS IT PARTNERS WITHIN A PERIOD OF 15 DAYS FROM TODAY. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD - 3 - HC-KAR NC: 2026:KHC:3357 WP No. 1177 of 2026 ORAL ORDER The petitioners are a Firm and its continuing partners. The first petitioner [the Firm] is constituted on 28.03.2018 and reconstituted on 13.06.2024 with one of the earlier partners retiring. The petitioners have applied for registering this reconstitution, and the respondent has issued the impugned Endorsement dated 03.01.2026 stating that an application for registration must be presented as contemplated under Rule 4(2) of the Karnataka Partnership (Registration of Firms) Rules, 1954 [for short, 'the Rules 1954'] within fifteen days from the date of execution but the application and the documents have been submitted by the petitioners beyond this prescribed period. Mr. M. B. Anirudh, the learned counsel for the petitioners relies upon a decision of this Court in W.P.No.31119/2024, to contend that its been held way back in the year 1988 by this Court that the - 4 - HC-KAR NC: 2026:KHC:3357 WP No. 1177 of 2026 limit of fifteen days under the afore Rule cannot be a reason to refuse registration of the reconstitution. The learned counsel submits that the earlier decision is in M/s. Type Tools Corporation Vs. Registrar of Firms, Bangalore and Another reported in [1988 (2) Kant LJ 340]. On the reason for delay, the learned counsel submits that the document was uploaded on the Portal but not processed. Mr. B. Ravindranath, the learned Additional Government Advocate, who is called upon to accept notice for the respondent, is heard on whether this Court must intervene with the impugned Endorsement. This Court should opine that if way back in the year 1988 in M/s. Type Tools Corporation [supra] it is held that the limitation under Rule under 4(2) of the Rules, 1954 cannot be a reason for refusing registration of a reconstitution, this Court must intervene and quash the impugned - 5 - HC-KAR NC: 2026:KHC:3357 WP No. 1177 of 2026 Endorsement because the Endorsement is issued only on such ground. Hence, the following: ORDER [a] The petition is allowed quashing the impugned Endorsement dated 03.01.2026 directing the respondent to take appropriate action for registration of the reconstitution reserving liberty to the petitioners to file a certified copy of this order with the respondent within two [2] weeks from the date of receipt of the certified copy. [b] The respondent shall take appropriate action and communicate the decision within next six [6] weeks. SD/- (B M SHYAM PRASAD) JUDGE RB