Obligation to produce documents: inspection powers enable compelled production and penalties for non-compliance under LLP law. Designated partners must preserve and produce all LLP books and papers and assist inspectors; inspectors may, with Central Government approval, require other entities to furnish information or produce documents, retain produced materials temporarily, examine persons on oath and require attendance. Failure without reasonable cause to comply with production, information or examination requirements, or to sign examination notes, is punishable by fine and continuing penalties. Examination notes must be written, signed by the examinee, a copy provided, and may be used as evidence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Obligation to produce documents: inspection powers enable compelled production and penalties for non-compliance under LLP law.
Designated partners must preserve and produce all LLP books and papers and assist inspectors; inspectors may, with Central Government approval, require other entities to furnish information or produce documents, retain produced materials temporarily, examine persons on oath and require attendance. Failure without reasonable cause to comply with production, information or examination requirements, or to sign examination notes, is punishable by fine and continuing penalties. Examination notes must be written, signed by the examinee, a copy provided, and may be used as evidence.
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