As regards the statements or intimation recorded or noted in the Register of firms, section 68 of the Indian Partnership Act, 1932, provides for its being
A. A presumption of fact against the person making the statement
B. A rebuttable presumption of law against the person making the statement
C. Either (A) or (B)
D. An irrebuttable presumption of law against the person making the statement
Answer: Option D
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