Chapter XIV - Miscellaneous
Section 76
Section 76: offences to limited liability partnerships
An LLP and relevant partners or designated partners may be guilty of an LLP offence where consent, connivance or attributable neglect is proved.
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Need advice on Section 76?
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
Where an offence under this Act committed by a limited liability partnership is proved— (a) to have been committed with the consent or connivance of a partner or partners or designated partner or designated partners of the limited liability partnership; or (b) to be attributable to any neglect on the part of the partner or partners or designated partner or designated partners of that limited liability partnership, the partner or partners or designated partner or designated partners of the limited liability partnership, as the case may be, as well as that limited liability partnership shall be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
Key takeaways
Core rule
An LLP and relevant partners or designated partners may be guilty of an LLP offence where consent, connivance or attributable neglect is proved.
Practical review
Identify the underlying offence
How the provision works
An LLP and relevant partners or designated partners may be guilty of an LLP offence where consent, connivance or attributable neglect is proved.
Practical steps
Identify the underlying offence; examine consent, connivance or neglect for each person; preserve relevant evidence.
Practical preparation
Check these statutory points against the record.
- Identify the underlying offence
- Examine consent, connivance or neglect for each person
- Preserve relevant evidence.
Practical checklist
Do
- Identify the underlying offence
- Examine consent, connivance or neglect for each person
- Preserve relevant evidence.
Avoid
- Do not apply this provision without checking its stated conditions and cross-references.
Illustrative example
Hypothetical: offences to limited liability partnerships
An LLP offence is alleged after a missed statutory act.
Step 1
Identify the underlying offence
Step 2
Assess each partner’s conduct
Step 3
Separate proof of neglect from role alone.
Outcome
- Section 76 attribution requires the statutory factual link for the person concerned.
Glossary
- connivance
- Knowing acquiescence that may connect a partner to an LLP offence.
Frequently asked questions
What does section 76 provide?
An LLP and relevant partners or designated partners may be guilty of an LLP offence where consent, connivance or attributable neglect is proved.
What should be checked?
Identify the underlying offence; examine consent, connivance or neglect for each person; preserve relevant evidence.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026