Under the Partnership Act, if a partner is expelled, what happens to his liability for acts of the firm done before his expulsion? MCQ with Answer and Explanation

Under the Partnership Act, if a partner is expelled, what happens to his liability for acts of the firm done before his expulsion?
A. He remains liable to third parties for acts done before expulsion until public notice is given
B. He is only liable if the remaining partners agree to indemnify him
C. He is completely released from all liabilities
D. His liability is transferred to the remaining partners automatically
Answer: Option A
Solution (By JKSSB Mock Tests)
Under Section 36 of the Indian Partnership Act, an expelled partner remains liable to third parties for acts of the firm up to the date of his expulsion, until a public notice of his expulsion is given.

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Practice More Accountancy and Book Keeping Questions

Question #1
The 'Fair Value' measurement is a key feature of:
A. Partnership Act
B. Ind AS
C. Income Tax Act
D. Cash basis accounting

Correct Answer: Option B


Explanation:
Ind AS extensively uses fair value for financial instruments, investment property, etc.

Question #2
In accounting, what does the term 'Vouching' fundamentally imply?
A. Creating financial forecasts
B. Calculating totals
C. Filing tax returns
D. Substantiating entries with documentary evidence

Correct Answer: Option D


Explanation:
Vouching is the process of examining documentary evidence to ascertain the accuracy and authenticity of accounting entries.

Question #3
S1: Under GST, the 'Reverse Charge Mechanism' (RCM) is applicable on the supply of notified goods by an unregistered person to a registered person. S2: Under RCM, the recipient must pay GST using his electronic cash ledger, not the electronic credit ledger. Which statement(s) is/are correct?
A. S1 only
B. S2 only
C. Both S1 and S2
D. Neither S1 nor S2

Correct Answer: Option C


Explanation:
Both statements are correct. RCM applies to notified goods from unregistered suppliers, and the recipient must pay the tax in cash (via the electronic cash ledger) before claiming ITC in the electronic credit ledger.