Proprietary concern or firm :
An individual may carry on business under some name. This is a ‘proprietary concern’ or ‘proprietary firm’.
In case of sole proprietary concern, there is unity of interest between proprietary concern and the proprietor.
In fact, proprietor and the concern is same.
In Ashok Transport Agency v. Awadhesh Kumar 1998 AIR SCW 4042 = 1998(5) SCC 567, it was observed – ‘A partnership firm differs from a proprietary concern owned by an individual. A partnership is governed by the provisions of Indian Partnership Act. Though partnership firm is not a juristic person, it can sue and be sued in name of firm. A proprietary concern is only business name in which the proprietor of the business carries on the business. A suit by or against a proprietary concern is by or against the proprietor of business’ – quoted with approval in Raghu Laksminarayan v. Fine Tubes (2007) 215 ELT 19 (SC).
Proprietor is a person, but he does business for trading convenience in the name of proprietary concern, which is not a legal or juristic entity. Thus, proprietor and proprietary concern are one and the same person. – SK Real Estates v. Ahmed Meeran (2002) 111 Comp Cas 400 (Mad) – Same view in Lawn Hosiery Mills v. Durga Fashions (2002) 111 Comp Cas 568 (Mad HC) * Jai Timber Company v. CCE (2009) 234 ELT 457 (CESTAT).