## Section 36 — Inspection of Documents by Registrar

The following documents filed by an LLP with the RoC are available for inspection by any person (on payment of prescribed fee):

Incorporation Document
Names of partners and changes therein
Statement of Account & Solvency (SAS)
Annual Return

This is in line with the transparency principle — like in Companies Act, public can see basic incorporation, ownership and solvency.

## Section 37 — Penalty for False Statement

If in any return, statement or other document, a person:

Makes a statement false in any material particular, knowing it to be false; OR
Omits any material fact knowing it to be material

shall be punishable with:

Imprisonment up to 2 years, AND
Fine: ₹1 lakh to ₹5 lakhs

### Essentials

1. Must be material particular / material fact.

2. Mens rea (knowledge of falsity / materiality) is essential.

Worked example

### Example 1

Example: Mr. X wants to know who the partners are in DEF LLP. Can he inspect?

Answer: Yes. Under Section 36, names of partners (and changes) are open to inspection by any person on payment of prescribed fee.

### Example 2

Example: A designated partner deliberately omits a material liability of ₹2 crores from the SAS to mislead lenders.

Answer: Punishable under Section 37 — imprisonment up to 2 years and fine ₹1 lakh to ₹5 lakhs, since (i) omission is material and (ii) it was knowingly omitted.

⚠️ Common exam mistakes

Confusing Section 37 penalty (₹1L–₹5L + 2 yrs jail) with Section 30(2) penalty (₹50K–₹5L + 5 yrs jail for fraud).
Ignoring mens rea — Section 37 needs 'knowing' the statement is false / fact is material.
Believing only DPs can be punished — Section 37 says 'any person' who makes the false statement.

Reference: Sections 36 & 37 — Limited Liability Partnership Act, 2008

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Inspection of Documents & Penalty for False Statement (Sections 36 & 37)

Worked example

⚠️ Common exam mistakes