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Microlesson · 5-min read

Unlimited Company [Section 2(92)]

# Unlimited Company — Section 2(92)

## Definition

An unlimited company is a company NOT having any limit on the liability of its members.

## Key Features

### 1. Cessation of Liability

  • A member's liability ceases when they cease to be a member.

### 2. Extent of Liability

  • The maximum liability of members could extend to their entire personal property to meet the debts and obligations of the company.

### 3. Liability Flow

  • Members are NOT liable directly to creditors of the company (unlike partners in a firm).
  • Liability is only towards the company.
  • While the company is a going concern: members owe nothing directly.
  • On winding up: only the Liquidator can ask members to contribute to the assets of the company.

## Comparison with Other Classifications

AspectLimited by SharesLimited by GuaranteeUnlimited
Cap on liabilityYes (unpaid on shares)Yes (guaranteed amount)None
Liability extends to personal propertyNoNoYes
Cessation on exitYesYesYes

## Why Rare in Practice

Unlimited companies are uncommon because:

  • Members face unlimited exposure
  • Defeats the basic purpose of corporate form (which is to limit risk)
  • Usually formed for specific niche purposes (e.g., professional practice firms, holding structures)

## Memory Aid

'Limited like a partnership, but routed through the company' — members pay to the company (via liquidator), not directly to creditors.

Worked example

### Example 1

Q: Distinguish an unlimited company from a partnership firm with respect to member/partner liability.

A: In an unlimited company, members are NOT directly liable to creditors; their liability is to the company. Only on winding up can the Liquidator ask them to contribute. In a partnership firm, partners are directly liable to creditors jointly and severally.

### Example 2

Q: Mr. D resigned from XYZ Unlimited Co. on 1st April 2026. On 1st June 2026, the company was wound up. Is Mr. D liable?

A: No. As per Section 2(92), the liability of a member of an unlimited company ceases when he ceases to be a member. Since Mr. D resigned before winding up, he has no liability.

⚠️ Common exam mistakes

  • Stating that members of an unlimited company are directly liable to creditors — they are NOT; they are liable to the company
  • Forgetting that the company itself is a separate legal entity even though member liability is unlimited
  • Confusing unlimited company with a partnership firm — the structural distinction matters: in unlimited company, claims flow through the liquidator
  • Thinking liability continues even after a person ceases to be a member — it CEASES on exit
Bare-Act text Section 2(92) · Companies Act, 2013 · click to expand
'Unlimited company' means a company not having any limit on the liability of its members.
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