Chapter IX - Investigation
Section 50
Section 50: prosecution
If a section 49 report indicates an offence, the Central Government may prosecute the person; partners, designated partners, employees and agents must give reasonably available assistance.
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Need advice on Section 50?
This article is for general information. Refer to the Limited Liability Partnership Act, 2008 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
If, from the report under section 49, it appears to the Central Government that any person in relation to the limited liability partnership or in relation to any other entity whose affairs have been investigated, has been guilty of any offence for which he is liable, the Central Government may prosecute such person for the offence; and it shall be the duty of all partners, designated partners and other employees and agents of the limited liability partnership or other entity, as the case may be, to give the Central Government all assistance in connection with the prosecution which they are reasonably able to give.
Key takeaways
Core rule
If a section 49 report indicates an offence, the Central Government may prosecute the person; partners, designated partners, employees and agents must give reasonably available assistance.
Operational step
Read the section 49 report
How section 50 works
If a section 49 report indicates an offence, the Central Government may prosecute the person; partners, designated partners, employees and agents must give reasonably available assistance.
Practical steps
Read the section 49 report; identify the alleged offence and person; preserve evidence; provide reasonably available assistance if prosecution follows.
Practical preparation
Check these points against the Act and the relevant records.
- Read the section 49 report
- Identify the alleged offence and person
- Preserve evidence
- Provide reasonably available assistance if prosecution follows.
Practical checklist
Do
- Read the section 49 report
- Identify the alleged offence and person
- Preserve evidence
- Provide reasonably available assistance if prosecution follows.
Avoid
- Do not bypass the approvals, time limits or conditions stated in this section.
Illustrative example
Hypothetical: prosecution
An inspector’s report describes suspected offences by an LLP officer.
Step 1
Check the report and potential offence
Step 2
Preserve records
Step 3
Cooperate with any Central Government prosecution.
Outcome
- The Central Government may prosecute, and the specified LLP persons must provide reasonable assistance.
Glossary
- prosecution
- The Central Government’s pursuit of an offence appearing from an inspector’s section 49 report.
Frequently asked questions
What does section 50 provide?
If a section 49 report indicates an offence, the Central Government may prosecute the person; partners, designated partners, employees and agents must give reasonably available assistance.
What should be checked in practice?
Read the section 49 report; identify the alleged offence and person; preserve evidence; provide reasonably available assistance if prosecution follows.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026