https://www.taxtmi.com/article/detailed?id=1229 Section 76 makes the LLP and its partners, including designated partners, guilty where an LLP offence is proved to have been committed with the consent or connivance of, or is attributable to neglect on the part of, a partner or designated partner; prosecution must prove mens rea, after which the accused must show circumstances beyond their control. Section 77 vests trial jurisdiction and sentencing power for LLP offences in the First Class Judicial Magistrate or the Metropolitan Magistrate and does not provide for special courts. en-us Tue, 29 Mar 2011 01:18:58 +0530 Wed, 30 Mar 2011 01:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1229 Section 76 makes the LLP and its partners, including designated partners, guilty where an LLP offence is proved to have been committed with the consent or connivance of, or is attributable to neglect on the part of, a partner or designated partner; prosecution must prove mens rea, after which the accused must show circumstances beyond their control. Section 77 vests trial jurisdiction and sentencing power for LLP offences in the First Class Judicial Magistrate or the Metropolitan Magistrate and does not provide for special courts. Articles Limited Liability Partnership - LLP Tue, 29 Mar 2011 01:18:58 +0530 https://www.taxtmi.com/article/detailed?id=1229