भारतीय साझेदारी अधिनियम, 1932 की कौन सी धारा यह सिद्धांत निर्धारित करती है कि 'साझेदारी का संबंध अनुबंध से उत्पन्न होता है न कि स्थिति (status) से'?

If a partner dies and his legal heir takes his place in accordance with the provisions of the existing partnership deed:

Subject to a contract between the partners, the mutual rights and duties of the partners after a change occurs in the constitution of the partnership firm: