Disposal of LLP books: prescribed procedures, government preservation directions, and criminal penalties for unlawful destruction. On complete winding up and impending dissolution, LLP books and papers and those of the LLP Liquidator must be disposed of either as directed by the Tribunal or, in voluntary winding up, with three-fourths partner approval and prior secured creditors' consent. For five years post dissolution no liability attaches to the LLP, liquidators, or custodians for missing records, and the Central Government may direct preservation of records for a period not exceeding five years; breach attracts criminal sanctions.