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1 · (1) These Rules may be called the Limited Liability Partnership (Amendment) Rules , 2009 .

2 · . In the Limited Liability Partnership Rules , 2009 , after sub-rule (2) of rule 32 , the following proviso shall be inserted , namely:—

1 · . (1) FT fwtf ^FT ^ M ^TR ^ftftcT ^lfq?ef ^HFI<K1 (-^fsfteFf) iwi , 2009 i i

2 · . #TCRT "^Tf^ *U'iklO fWT , 2009 3' , tWf 32

2098 · GI/2009

2 · . This notification shall come into force on the date of its publication in the Official Gazette .

3 · TT^m 3 ' ^fiTCR ^ t <TRR3 ^ THpT # h

2 · . MR^INI^.— ^ f^'3 , «ra c!^ ^ 3 3 3TO«TI 3?^ffl ^T |ft,—

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10 · . #far STfag ^iifl«jift MR^HiMcb cjft ftgfifcf ait * ^ FOTT VTHT--(I) W^ <zf^ wfcft,-

13 · . 'tftftRT ^Tfe l Wftefft Wm<5 c^ Pl^fctri ^R 3Tf$tf^T wftcJRf 3^? 3T^T ^iflcjwl eft STf^T ^PT ^T ^^T--^R T ^Ttef HT^fkRt ^HIMch ^ f^f^ T IR 3Tf^T ^HJlcJR at? 3F?T ^TFft^Rf ^ , ^ ^ Bt ,

15 · . ^ m 3Tfto * Wlklf l W W ^ eft! eft ^^5*1--^^ ^ ^rft a ·JTTift^t ^HIM * ^ 3*3T3ff c£T fSpEFT 56 * t f^ff e W T 3fR 3tfc[ cf? 3FRIR Tm^SfT eft uTT^ft I

16 · . ^rftfa ^ P^Efo-qaTTrefrfir, r, wWtn ?n CTTCR ^ flftld±ii I^R T C*R ^c^r ( ufr ^1% ^ ^HHIMH cm 3^^ I cfR^ c£ foT^ 3fR tftft?T ^Tf^ I ^PftcTRl flHIMtb" ^ ^Tc£ cjj^fr cm Rf^ T W& $ >H£|AJdl

18 · . cZlf^RTi eft ^% T c^ fefti #f^ m <Jlft^ wft^R l >HHIMch tft 3lf^7UT cjft R^--(l ) ^ #t o ^ffto 'iTFfkRl wm^ ^ ^r? f^M ^rafcr ^Ta^ ^ ^TT^T PTO ^f t f f$> ^t#r?r ^rfto TTPft^Rl -$> my $ ^7i g ^ CHTC f^ n ^Fn f uft #f^ r ^if^tr wft^R] ^ mto^t ^n 'vH<i\3\ $ ®$m$ 3^? ^ ^tt o ^Tf^ r ^Tfft^R) JTT uR^Tl c^ c^ f|cT cfTT ^Nd H WT ^ f ^^T? f cfR^T ^ ?TT 3#CJ^W , ^ T fcztf\ $ 3T£f^f

19 · . #PR l gifiRcT HHftcilfl c^T f^CT--(l ) ^STT^ I tftf^ <?rf ^ iTFtkR) c& c^cbeUM] cm T^ofcRH ^ffTcT cfR^ gq % ^ftfaT ^Tf ^ ITFlkR) cfit mfa 3lW 3TTR^ff cR c2RR cfr? fc*m TRH f cT^TT ^Hc ^ ^fruft cm. m. C^R I $ mvm ^R ^feT? Prfe ^T f^f e cfR fan ^TRIT t , srf^r MR^'HIMH ^ t 3ik W^lctwufi c^ SR^l ^t.9 T^cfj $$\£ ^ R cf^rn 3tR d^M^ld , ^^TR># , #f ^ ^it^ l ^! J ^ I ^ ^ .^rpfteRt ?n #^Ri ^t ^r fer? ^f ^ra R ^ 3fk-at^m MR*WHH eRi ?I^TT ^r^ch^i TR ^T^ra qiKirt ^TPft^Rl c^ . Wt^R l 3TR ^T^R t cm 3T^fT^T 5 W ^V n :

20 · . tftfar gifes irntkrit ww * gm ^fa r stft^r *n*tei$ eft wrfrt £ ftara cfr'fcnj Mfc^a £ ^ * t STftSTO , 3nfe ^r a ^rRT--(-l) yfgt ^R T ^ift o "HT^cTT^ T^ cm (3RRc£ #f5^T ^Rc T "JTPff^t) #t^ n MR^HNH cm?^ cm TOTC? ftnn TOT f ~w t%*? w ^ ^ .^ppn? 3 t 3fk OTcm ^ t CPMR W mfx\ 3mcn ^Tcm ^ ^TPT t%tft tftftcr ^rt e *rT*fter$ cm (sRrRcft ^rf*ta ^rf^rc^r wfterfr) 3m % *TT t%m?r f^ j ufi ^ cm roncr foxn TOT t , cr^i 3tcr?cP tftfro ^it e y\tf\t\§ -CF>T #f^cT cnfer ^MJICJI ^ ^HIMcb , _^ftf^RT cTlf^Rg ^Tifk^ t ^HIMcp cm ^TfeTRUT 3Tffe R ZTT fc^f i fctf^ e ^?TcT c^ c^ ^E J ^ mtei R 5f^ CF^T'CTTC* f^ r HT^-crr^ ^ ^r g^T ^ cf^r d^T-^ftsn ^ ^RI qrRa 3tcRc^ c^ tftftcr ^r^ r IHHD^I-5) ^ ^Tcm5T ^ft 4^ t TT, T, —

21 · . #Pm <jiRta "m^R> <ft ^nrfrf cm ftdw-arezn^ arf^mr^ r^ ^ra t ^ ^R 3 ^rf^rfR #? i ^ f^ZFTt $ 3T# ^ ^ ^r , ^ftf^ f ^ift o m^R ) ^ 3TTRM c^t , OTc£ MR^HI^ H tR _ i^f ^ ^Tc^ f $ ^frrngH ^ ^ratf^ra fen ^m^rn afR ^ T ^M^MH ^ srtffa ^ |^ , ^R ?fcf> ^ftft?T ^Tffe "trnft^Rl 3f^TR 3tcTRcT f^?T uJTV^TT I

22 · . #f^m ^rf^r m^cii^ ^ik ^HCJNI ^ ^ H 3F7T3--tf^mm ftp? w ^ ^ 3T^^T $ #f^ r ^RRg cT| ^ 1TRT ^H ^ #T^R> ^ ^ fen ^pn ^ ^? R ^TSTcR ^TT I

23 · . arte^ur eft 3nfer--(t) wftm ^rf^r ^Hlkift ^HIM * ?rr cftf irpfkR *rr eHcjn 3Tf?JcjR&r eft PlHfelRad cf> fcfTT 3Tft^T cJR ^^TT,—

11 · A ^RJW<K

24 · . >t4R^tJ) MR>H*IIMH C ^ ^"^ftf^c T ^f$W3 "RFfteTT^ T^ ^HIMcb eft tft^T ^#?T MR>iHHIMH ^f ^m^T ^Pft M , 5PTR 3fK e2T7T, T, yfcn p ^RF , ufcT cft^ ^f , 3fR ch^chKl ^ 3Tf^m ^ c^ 3T ^ ^f t ^ , ^f t 3RT

25 · . *mft cur ^t5R -<&& 3 3rcrasfcn»qro 64 $ SRTWU ' ^ f^j , fMt ^r a ^rfto irpte ^ ^ t 3TC^ ^jff cm ^R T cj ^ *t 3Rmsr ^m r «m^TT, -

2 · 6 . MR^IM H C^ fcTT? ^lRlcbl--(l) t% ^ #t^ m ^Tf ^ tfpft^ T c^ c^ MR^HI ^ ^ feT^ 3T%3Rtf[ ^ ^TTt^T P(HfclRsl<T ^Rt JR^cT cf5t ^TT^T,-

27 · . aifoiRTJT eft ?Tf^mt--(i) MR^HIMH yiRicm cm ^mi <R, R, aTt^Rnr , -

28 · . cbl4cboim1i ^T f^^R^T im?cT tR^'cfe fcT? ft&T--(l) ^ ^t o ^iff e qnft^R] ^-f^ T fcW ^ cZrfc^l SRT arteRUT <£ ^msi TTR^m^f ^ feR_inf^m w^?r cm ^mft f , cr^t GrteRq , uf^ ^acm u? ^HTnyrf ?r TJTJT f f^ ^tf^cT crrfte m^ftcTRl ^ ^R^r m ^ { ^ ^ ^ ^^ r *rorr eRcn t eft CT? m&i ^RT

29 · . "^IMcb " tifa Wf$\ A^f&1ili--(l) 3Tte^ I £KT ^tf^ T ^rf^ I Wfcti $ LjR^HNH; ^ U^UN I <£ foP? ?JT 3FtfcT*T ^HIMcb cm frgft^ cf> H*fMH c£ ftnj, TJcfj "qR^HIM* " ^TT , uft 3rRm5^°T c£ 3H^ t ^R l c ^ I *WcbN £ M ^ 1 * R ^TeT ^ ft^T ft^TT TRTF '^IKH^iJ ^IMch ' ^ T 'flHIMch ' #TT I

30 · . WtiMU> ttf FCTOT 3T wld^lft d f^rOT uTRfT , 3TTfe-(l) 3Ttor?W , ^Rrl^dxf ^ ^fffcl W& PiHiciRsid 3TT£JR^ * R ?2T ; ?Tc^|T , 3TSI7TT :--

31 · . MR^HIMH an^r CUT *wm * 3tk ^fa^N <m TR^RT t%^i ^TRT-(I) 'vr?f 3#CRIJT f^ft ^ftfe ^rfto wfterft 3> MR^im "£ fen? orr^r mft?r g^fi t ^ 3? , 3TT^?T <TTfor ^ cm ?rrte £ ? ^ ^T ^T 3R%cf5 t^T cm 3T^T $ ^cTC , ^R m ^R T JRn*T ^TO 12 3 ^*TTW 3fft ^fvR^R ^T ftM4H>jfl I

32 · . MR^^IMH cI>T Wft elHciul 3lk ^TPftcTRt c^ *TST ^ ^RHhl ?t^I--fc^ ^R ! cfTto HrftcH^ c^

33 · . arfifcfjTUT t^r 3Tfe*iRdi--3rfi^?DT cm, m, fi^ro Jf^f %^t 3^? f^fs? 3 f^ft ^ra ^ ^ §^r ^r r

34 · . <Him* ^RT fWt€ JTC^fi cB^TT-(l) vJf^j 3Tto>^T ^ ^ MR^HU H 3TT^1 f^TT # c|^t ilRflHIM* , qf^TFTnn 3TT&1 cfft cTTte ^T ^TC fcf <f> tffcTC, 3ft§cFRUT cfJt PlHfclRdd fiRlfe4l cTToft ^ p Rtft ^ 5R^T cJi^TT, T, 3?ytcT :~

35 · . flHIMtb ^ t M ^ *R 3lfolRnT £ ft&I. OT&-(1) 3TftcRW , ftlFT 34 ^ 3$f a Wim> rf\ Rq ^ <R ft^R ^ T *R, ^T Pm t cfr 3T#T X$t ^m-^r r t^TJRT ^W , ftTCTcf> *ftcR ?njtf cfil4cj|^i ijft $t tRg 'grfasRor, r, ^ wfarfgtf £ %tft SOT trc in MIM* SKI ^ r 5Rp ^t ^ M £ rft <Rten v>d.Tn 3fk ^HIM* . CI-KNI ^T ^ft^r?f <# ^n t *R^ ^ ^^m , ^n HF ^m t ft> cj^faTfM ^t ijft ^ ^nnft 3fR sefrf^rer ^rft^r *rptarct fM&r Ft ^ntfl:

36 · . ^fifof ^ift^r *uAklfl ^ flMfiufi <m 3rftrc$TT-(l) uT?t MR^Him 3TT^I fc^IT TOT t UT vST^t 3prfcW w w ^r Rjf^ f^ cffr TT| t , ssi AHIM* , ari^^r c£ 3 ^ ^ $ # ^pft tfqfrr, 3/iR^I , ^faror sffc 3Fpr#3?i ^jcff cm, m, fuR^ w i 3 *ftf*ra sit e *Hijiki3l £<KK f ur SR^T ?Tcfr t , ^ m$ 3?f^n 3 m m^ Mwwtifo ^nr sfa ^tf% ^rfto ^Fft^t cm ^rfM cm ^TOT sto nt^ r 3 ^ cfc f^PT ^ ^ H vddl^ll 3fk "^TPT ^TT , uft ^|c|^ch ^f |

37 · . *jrfteRf, f, ^cbiRifi , cb^iRifi/OTft S M ^mf%, %, ^Rst , anf^ cm W cmHT 3tk ^ # qferi 3)T*T cmT -dHiMeb c^ c^ -^rar ^^Vi <^^n--(i) ^tftcr <iRiccj ^rnWt c^ c^ irpft^R, R, 3n^rf^r ^TFtte;

3 · 8 . 3nf§Ufi 3>T viM^M*+-^f ^ ^if^ I "MW^I^l eft 3*Tf?^t ^ ?T^>m cJT^ , W $ ^TT W 3l\? TRFRP ^ qTR^ft e ?Tf|cI ^^ ! c^ ^TSTO c^ fcP? 3it? ^T ^ q^tfRT 3lf?rf^m 3ft? f^W i c^ c^ ^TM ' ^

39 · . Ma m ^fJrflr-(i) 3rfltcp?nT, T, #f^m ^rffe m^kR) ^ MR^nm-f ^ fer; r 3TT^?T <J ^ ^ ?^m m ^?Tc^ TOrm fM t ^ t ?T ^ W f^? T ^ ?Tc^TT fc^ ' ^TR ^ ^ ?TT2J effrf cfr ^ c^ f^ j T^p M^TW ?ff ^ (luf ^ W$% "^ ^ T: ^^ra ^rftfet c^T W ^) f^r a eft uTT^ft I

40 · . srfiJcivm gjt cmcrfito RtM , 3nRRCPT n^ r R*n UIHT-(I) ^^mch , #R?r ^rter wfterft ^ MR>HH!MH cf5t 5FTfrT cfc ^j y ^ f H^ q ^TO 13 A 3TRcf^T ^ R ^ (3T3lfa 31 fH , 30 ^ , 30 RT?R7 3fR 31 l^ m ^t ^rn<T ^ meft Rrrrfl^t) f^frt ^n , ftr^ 3TFTT^ Rmr^t ^ _3m ^r ^ f^n ^mr^n I

42 · . OTTW t ^ ^TJRn $ fcfTJ ^OT--(l) ^Fmicf7 , 3TtoRTJ[ cfft 4^$t ^ , SlfftcfROi c^ WW ^Hf^TcT

43 · . WtlMcb 3>t Sflfcttaft 3 % clufcZft <ET JTOtl 3ft^ ft«3|U|-(i) >4H-HIMcb, b, ^fH^TcT cilRlctj HHiklfl cjSt 3TTf^mf ^ H¥IKH 3jfa #T3Rt ^ <ftV OTc£ f^cTM 3 ^ t%^t ' f^T T c^ KTFT if ^777 , uft ^R f ^T HPlkT^ ^ ^TWT ^r Mspy ^f$rtlf SRT RTT ^mj i

4 · 4 . ^U) 1 c5T ^IM * 3R1 ^3T ^TRT--(l) WW , WT 6 3 f^PlR ^ Wl % ^Rl d 5^T^ t ^ t ^TT , f^RTTT c^.fet f cfft cbl4dlfi^i1 c# yRR-Mi cMcJI^II ^JT'TJ ^ cbl^cjxl &TR cJ^TT I

45 · . 'HHmcb cfc c^T3Tt eft *prftar--(l) >UHIM4v.iTF! 6 3 RPlR ^ W T 3#? 3tfcT 3 OTc£ 3RT c£t ^

46 · . wffc R 5RT #a j ^tWt cJH ^RI--3Tfto7UT , qRflHIMH 3TT^I 1T 1TTR?T cfR^ c£ ^T O ft^ft tft ^T*R7 TTTifWr eft ^rft tR 3?^TO ftRft iTPft^R ^ 3TT^T SRT ft^T?T ^fct 3 ^ttf^cT ctft o wft^ t ^ t ?t a % # t^Rrf^I c^ p -RiRT^ 3t?RttT WcFRT ^T PlnlRjd ^ to? ^TRTT ^JT cRJeT ^T ftniT TRT 3TteRT ^ t , ^ R ^ "m ^ T ^Tf^i ^ « ^ , f^RTcm ^ Mf^rfto cj^n f, f, 3^an CF ^ crrcTT 3n^i TTRH ^ R T-Tc^rn j

47 · . wfteR T ^ 3TteTRl cJ5T ·HMI^vHH--3TffrcfRPT . Wft^R l c^ 3Tf^RT ^T ^T ^ #^T -(HHI^vl-f '^VTT,3fhr IM ) 3TM ^ ^f v-i^- fe ^ ?C^CTR czrf^ft ^ ftr^ f ^ m I

48 · . nmn<b ^ ^q ^r c^ta m<b\* ^T ?TRT^hr >Hnmcb ^r ft*i-*ui~(i) ^ m ^R^R , ^ ^tt o ^TPT ^Tft 3fR ^ ^ vJIMIMcb 3T ^ c^fsfT c^T [^ycim^ch qfeR 3ff? 3Tfe^^.?T9TT ^ f^Ff f SRI ^JT -3RT2T1 3T ^ cf^czff c£ qTeFT c ^ $ m% % ^ ^ R 3?Mt e ^^T 3T^STT3ft ^T 7R?cf> ^^MId-1 ^ f

4 · 9 . Wtmch eft ^5 T iJW*f 3ft? 3rf^g t cpj f^^TUT ^ T 3Rta*T--cF^ta UicbH, flHIMHltffa ft^ft $?ft ^ m ^if^ T ^MJklfl cfc cbl4cbdlMl ^ ^(EI 3 c^ T ^R^ R £RT ^ | Tyxr ^ j ^ ft^T f^ K 77x1 -MHNch <J>t ?R3\ ^Wchl " 3lfa 3ff^^ f ^T fa$OT ^T 3T^ W <7R^ c£ feT^ f^f t c2TJ^ ^T ^T%K T <fR W$rf\ I · "

53 · . ^tfa r cJlRlrt HHticihfl <$ ^cb i 3»k WOT-t^ f c5T ^T^T ^TT-^ f fcfctft ^ftPRr ^fc l TFffaSt ^FJT MR^HHim f^TT wTT ^ T f , ^ #f ^ Sifted ^fte^t , ?ftf*m ^rf ^ 'Wto ^ >HHI4ch 3f a Tf*TTOJ cm *pft 3 ^ sfa gjmvHre #ftcf ^rfttcr wfterft ^ wft^Rt $ # 3 ^ f arf^foTfer fcfcj ^ ^ f^r

54 · . c*H<JHY 3frf Wftercf SRT ^-Wcbl ~3lk 3>FTuT-tntf cjn f^a^T--(l ) 3#cfRUT gRT TtffttT ^rf^ T IPft^ t ^ MRflHUH $ ft^ 3TT^T 3R ^ ^ T^J M ftvfft * # W T #f^RT c^rf^r ^FftcETC) cm cf ^ c^R R "JIT ^l J fl<K 1TFT 6 $ ftftf^e ^ttcT 3fr? "9Rff ^ 3T^TR 3#? ^fc £ 3^ffa ^ |T ^ tftftcf <;iRto Wffa3 t cm £w*j afa chHiuj-^rsf cm f%$OT CM ^rf? i

55 · . #f*RT Wtt *iHfkh$l ^m ?rf M 3ft? cf>FT^-q^t cm o>FH-(l) ^ T ?fl~ftcl c^TctT *TFffcrcl cf^J ^ cjiRitcj 'HHikifl ^T ^ cm cT^afi cm HT^T^TR CJRI toi w^^n :— :—

56 · . eff%cT wiim cfr ^ $ ^Mi)(i ) ^^ n MR^IMH effr ^^n ^f ; ?ft%T ^rt e wto^ t AHIM* i *fO 15 3 31 W$ ^ T wReW H e^sfT3Tt ^>T f^n m ^ R ^T T :

57 · . -HHIMcb 3RT TTRtfta 1 ^ fq» ^T fcfrsft 3T$T%tf 3^R| d fe 3 *TR?T eft cftcf> *3T£ 3 ^cTRI cJR^TT-^TcF> flHIMcb, ^TRT 6 3 ftPlf?^ $fr 3 sf a W 5 eft ifcR fcfaft ^RRRT cTTR^f TTFRCTR) eft flHIMcfe eft m 3 ^Tcft £RT 5RRT £RRTfM ^ t ^TRd eft ?fcfj ^T ^ HR^ k R^RS fe ^r ^ T ej^rn |

58 · . 'SftftH cTTftJctr wllcJlf l ^HIMcb SRT 3^Rj d fe ^ ^fcTm <l>^TT-(l) ^iftcT c^Rtf ^Mildl-51 cm SR^RP #f*m cjiRicej irnftciTit ^Hm * T-TPT 6 3 RTf^fe frfef ^r sftY w&ft q^^Mi j 3RRR §R-RJd *f ^ffeft £RT UTt?T ERRTR?Rff em fcfaft 3T^(f%RT fe *t ^Rftt 3TR ^ ^Rft £RI ^R A ^KJ fcT^R? fe ^ ^ uRT cT^m :

40 · THE GAZETTE OF INDIA: EXTRAORDINARY

60 · . cTPTRT 3lk SlftdRd OTf^T *3RTT--(l) ^ flHW* 7TT TftftcT ^if^T *!Hlkl§ flHIMcb 3> *m W

63 · . clF ^mneRI , 3rf?JtJRUT *JT cZlf^r 3TTf^ , f^RTc^ ^Ff§T VIM^M ^ ^ R MfdslH f%7JT uTT ^Trr--(l ) ^ T f^R t c^ ^qw^ff eft 3T£fN 3J1 ^feft y#5pf [ eft fe^f nfd^lH fc ^ W ^ &J 3T^T?T ^ ^m^N^,- -

64 · . sriircRUT gRi #fa r g#c£r unfteifl cfr f^Er^r m ygv sftfar ft*n «IHI--(1) UJST ftRft ^R T ^Tte r ^(JJIcJ! ^ cfJT xn t ^ T f^pf f <f> 3FRRW 3 ^ T 3T^sn f^T^ T cJR f^TT 7RTT f , gf f STf^^ T f^f t ·Jft ^F T f^T^T eft <TRRS $ cjt *TRT cfc tfcR tftftcT ^Tf^ r ^I' M AHIM * 7JT tftftcT STfaoT ^Hfklf l ^ ^HHIMcb £JRT ^TT ^ t f^Rft 3R7 czrf^T 3RT , vift 3TtoRST eft %T ^ 5Rffa ?t m t . ^ f^EFf f m ^ff arf^f^r 3to> ^ r f^m^r ^ft ^ *frf^ ^ mm ®fe% ^R^^T T OR CT^RRT $ # wfarfl ^ ^

65 · . srf^cRTJT 5RT MRflHi m 3>T HRT-(l ) vff?T 3Tffe^ I gRF ^ftc t <lR M *HFft^ t cfj qR*wi m cfc forr q|R|cb| SR^TT 3R ^ ^ ^ ^ftf^RT ^rft o ·HMil^^l gRT ^fec ^ qR^Hi m 3> feP? ^ ^tc^e^ ^TR^f ·fcJj^T ^TRTT I clff ^tf^ T crrf^TecT ^MileJI ^ tPT ^R^Hi m W ^ mRcT f ^ yfFT c^ c^ ^T^T ^R 3TR*f §3n ^m?n w^ n # ? ^ ?T^J 3#^RU T ^ ^ ^n ^fe ^ ^e r ^R ^r^isn ft&\ ^ n 3T^T5TT ^ 5 ^T ^T ^m^ ,

66 · . MR-dki c^ arafU c^t ^<IUHI CIR% ^ cpfcTtra ^H^m cm 3Rar^T--(i) MR^^ I srfM^m , 1963 ?TT £RT MR^HIMH fcpzrr WTT ^ I , ^TFT ^ sfk ^?T^t 3TR ^ f^fRft ^ ^ ?n 3n^ r ^ fer^ RRR 1

67 · . i$\*$w ^ vm *m%& f&n WTHT vfa vn$&wti $\ qfor--(i) srflrRrBFr g>t errer 67 ^ 3T#^r vrtft ^ T fapff ^TT 3Tf?R3THT ^ 3J*fH ifa*#i 3>- *TRT tfJT^eT f ^ vTF* F* c£ foR 3T^RT ^ ?^RT , '^Wl H 5RTC, C, ?4WT , 3TT^I 3TTfc W^ T 3 ^Jlf^RRk i ^t?T c£ ?TTO $el^|p|cb ^ T 3 W?cT f^TT W W :

68 · . SrfolR^ ctft arfiHlRcTT--?Tift cfr|4cnfgi|i 3Tfto?tfT t# ^ **i\H$fe cf> TTOf ?ff^Tcf c^t WJift ^fl cNf a *NcbK gRT 3Tf£l?jRlcT $\ ^ntj I

69 · . chl4c|inMi cCT'^CT-O) 3TteR ^ cfJt 5R37T 3^ ^ Tf>ft ^lR|cb|l£ 3TTcT^T, T, ?RS m 3ft? 3T^J cbl4c||f^j Tjof 3TTcJiR cf> WTO *R T<T35 3fT? ^ k ^m % $ SffM 3 fclfeld 3ft? ^fnT F^ft ,3ff? tpTcfj ij^ t g7T T^j ?TT2T foeTT W W I ?4©ri 3ft? ?n M 3Tcfff 3 3Tft^RT eft W^ J fi 3ft? ^t ^ fflM

70 · . chi4cnfe4l c^t ITM-SR ^ yiRicH 3TT^T , ^Fi^m ^T spg cm^crrf^ri 3fMt *n ft^t 3 ^f l sfft vR <Tg> .^rf^J^ I STCT 3RTOT 3TT^T ^ f^ T 7FIT ?t ^fT ^ ft?W 3RT W T 3 cj^tf <Wdl ^ fcfF^f ^T ^T t l -

7 · 1 . WW <5t 3?T^ ^IT cJHT cIR^ eft 3lfacIf7UT c^ ?Tf^T"3Tfto7UT f%^t cllwRch cfTRUT sfr? 3TTWf^P

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128 · . #fifcT. ; <!lRtel ·HPTTcrRT tfc wfcR T 3lK 3lf&I>TfM <5\ ^xRT T^T cJrRT 3lk ^T-*Wm* f ^m -oqQdJId ^TTSn^R cfR TTcfrrn , ^ f^RFT 28 *TT ftm 37 3 ^fcvlRsId t 3fR ^ 5R ^ cgf^T ^ T ^ cfrfe ?Nl^^ ^ ^*ra ZIT w^r ^R , ^fr ^HIM* .f^m ^ ^HHIM* TT f ^ 3fR >HHIM* ^ t ^ ^ T^FTl ^ f^Rc^ ^ oTtT^TT cfR cT9TT ^ T ^ ^T^ft c^T ^3TR \ ^ft ^-HI.Mcb ^RT ^R > *J& ufTT? I ^HI4cp ^ T ^ gRI ^ ^ ^rai^b"R ^ cf^hpT m ^ ffl^m^Rf "cfft 3id<5<fcJ3ff <SloU WTT ^#TT I

129 · . f^R^T ^ ?n ^^RJ>l H$H&\ ^ ^ czrf^T tin c*nfo--^f?T ^Tftctl iTT^kR) ^ cbl4chdlMt cfr f^cRq cm ^ HIM eh cfjt y ^ fcj ^ y[T ^ ^ ^? W ^ 5R ^ cZTf^f cf5T, T, f^RT^ ^ d^ R f^ T t ^T ^ 3 T R ^ uft ^d ^ ^ < ^ ^9TT ^f t ^ 3#Rc m ^xRT ^ . f^PT^ . chl^cbcHIMl c^ to^T c^ ^4?J it ^TTq ^ gRI ^"d ^ ^T T cffT ^TTV I

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133 · . f^R^T 5l k foftt cf>T f^R>aTWI--5T^rcTJ cf^ R ?TT ^HJkR , ^cRt ^T 3FT^ ' 3Tf^T^TT SRI , "R^FT 28 ^ 3T#T JR^ f f^?T? 7TV chl4^eiT^f ^ frcROT 3?R PRF? 34 ^ 3T#^J 5R^cT ^ t ^ TFTTWT eft f^ M ^T ^ # T ^ cm ^R T ^fr ^ W , «lt ^5m<$ % fcTf%cT eft ^ %, MST ^ cjR^T W 3fr? ^TT#£T ^ f^feT ^TRt c^ c^ ^m tR ^Tcf t ^firgf TIT i^TcT^ T^ B^J j ^ T cTR^ cf5T ^cF5^R ^TTH I ' -

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143 · . ?m\ tm ^i--iitf^T ^rfto ^rrft^t c£ f^^ ^ t ^ t 3fk ^Tcfr <m ^ ^sim^<iyicHj ^tf^r ^Tf^J wWtlft cf) TR^FTFH ^ 3TT^I eft dTt o eft ^Te^ J^T e^ 31^0 ? ^T "^^i qR'tWim ^ teTTJ ^JiRicb! ^ d em^ ^ ip #fecf7 MR^HIMH ^ feR ^r n ^rf^i ^Hfl^i^l SRT eft^ t^ w^ r ^TI^T f^jT 7 nn t , c^t ^ n ^tcm5i CTTRH ^R^ eft mt o ^ft wic^fad fet^rr ^wpn I

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145 · . 3rfft > ^RJ-^ R cftf ffcWU 4T 3RJ ^R J tft§R 3Terf£| cf^ f^ ?fT£ZT ^ uTRTT # 3iW ^R^HIH-1 CJTT 3TT^I ^T ^TWI ^ m$ti\ ^ f^T^T f^jft WW Wi f^ l ]R ]RT1 ft eft f^TT^ ^1 ^TcTRJ c£ fcT^ ?cf^R cZTfi^T nR^nim 3TT^T ~m wwoq ^ft crrto cT^ T^ VH# ^rrpt o ITFT ^ fer^ r^ ?^ ^RITR ^TTte 3>? ^cftn irpfr f^^RTT Tji ^R T 1*F ^ mm m ift&i ~gi :

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147 · . TI^cT eft q^^n-^HIMch , ^fft ^EJT^PTcTnJRI ^ ^ ^ ^ W ^ f ^ ^ ^T 7 ! ^ ^f e ^TT 3 # ^ ^ W c£ OTETRl eft q^tsn ef^TTj | c ^ eTf^rRt .^PT Reft ^T TJfeiaft ^1 3R I ^RcfR ^^T M eft , 7jf^ f^ cft^ ^^CT e£ mmo{ TJ Rffcfe ?t , ^ T e ^ ^ T ^fFT e^ ^fRsk ^ 3ifdRcW ^TT^f' f' eft ^ft m eR ^^^TT | ?rfct erg 3rfa1^T TO^ g?r ^ftgn ^TT ^T? 3^ 1 g^n t f^ f^ ef^R ^rf^PRT wr ^ 3T^f^r'^f ^rf^ o ?t ?fT c^ ^Tl f^T ^TT WW f^ T ^Vn. . f^Rcft ^ R ^ ^qf^RT ?Ff 3fR STfrTRcRT T31?& W^i <frti ^ft art a "eft ^TTcf! I 3ik ^rc^ i ^icp-'gRT ^ T fer^ fR?R arte^w cp Tne^rr ^ ^TSTCIT wftw ^f%& TTPft^Rl f^ H 2009 3 e^ f^ m 15 ^r ^STTfeT^rf^ 5RT ^^ T gRT 5! ^ ~<\0 46 ^ ^ c^ R eft T ^ ^xRl -^PTT , f^RT cf? f^I?T <tt$m i\ ^ ^TM' M' fcH 3TWR! ^R # ^TNT ^ ^ |

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150 · . ^ ^ tj ^ cTFRT--^ cTcfT ^T^ T g M 3F32IT OT^T ^T ^T %ZJT TJ ^ ?l ( et^ R 3N 3 ^ 1 ^T TTTftcf 3R ^ c£ ^fpft ^ f cJ^T ^fj i |

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152 · . "clHciK 5RT 3pftcT -^ cptf "^T^R 3T ^ ^ a c ^ ^]^ r ^HIMcb cf> RlR^^ l ^ 3RT ^ # eft c ^ ^"^R , ^myx ^ ^ f^T^R T ¥ f ^RT ^R rfef ^ t ^RR5 ^ ^f^R T fe 3fCT?^m f^R^I 4 ^ ffe ^ 3TteR q efft 3T4tcT cR ^T n I 3tfteT c^ c^ ^]9T ^ff ^ ^sf a ^f TT^ ^T2T-T^ ^T , f^R^f ^f f 3nftel ^ 3TT^IR ^lf% r #7t 3fR 3TTtref ^T ^R ] ^TFT ^ ^ t ^t ^m^ft I

153 · . wlfTt ^-W N 3PftoT eU^TT # , *TFT srf^IT -(l) ^fRTW , f^f t ^T^rf ^ i^ld-MI ^ t *TFT?T: HIH ^ 3R ^ cfc RPtyx] ^ ^ fos^ 3T<ftoT ^ t ^cRT 5TRT cfR^ TR , ST^RR^T c& ^R^ R cfr PRT Hl*ju$ $ 3TT£[R cTToT 3TT^?I ^ffl d ^ ?t^cT Pn^cT 3R*TT I

154 · . «*im * gn *a# cfr f^n * ouRdJid ^ r ^ cn^ qr ?taT - *rnm> , f^fft ^ ^m 3 , %*ft ^?r ^

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156 · . clHcJKl ' t ^ ^ t »[ MRC|J H ^T ^T C^^ T -flHIM* 5 M MHI^Id 3fR 3TfeR q ^ ^[fcT ^ t ^ ^ t ^ m ^Tff e ^Ffkl ^ ^ ^RR i cf5t ^ #rft 3fR 3TteR0T c^ 3n M c^ 3T#T ^ 3t k ^TT 3Tl M 3> cFR^ cf>T 3TT^?T f^I T ^fRTT %, ^ f ^RRcp ^ 3n^?I ^ 3T^TR ^ ^ "^ft£R cfM] I

157 · . ^ ^cT-«R ^ <£t ^R T 3TFf \3 ^ f^R>?m -Wm& £R[ cR toj TJTI OT^TR ePT^Rt cf?t ^ cfTcTT HHIUN^I ^T^eT ^R ^ ^ , 3Tt%JROT ^T ^R^ R 3Tf£mRDT c^ ^H] TO" W ^ # ^7T?ef W * ^ ^ R T d'll^l l 3fR ?RJ ^ Tjf ^T^R i c^j $RF m 3fR ^ cT^TT ^R ^ mffo ^ l T5mV % Ri^Rk :

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159 · . M^rJldcl^ cZJTuT cm ^ m -^c T c£ fcflj TT^T -t%? ^ ^f t ^Tcft c£ <F4 ^R T $ F?TO , 3TF^F4 Bt^ cfft ^TT A ^ T cFTCR ^FT, T, f^RFFT ^ T TF5^T f^ j TJ^T f -JTSTTR^T , MK^HUFT 3F^?T -^T i\<b<M rf\ <TRRI % 3tfcR f^RofFI *T% ^ t ^T^ n cFttFt o 3% , ^^c T W T <£ ^je j i\ TTRcfFT R ^ fe £RT PfacT 5®T ^ETR ^ cffT cR ^ 3Ht e ^ q ^ ^cRf W^f TT, T, Jf^cff ftd^Ik nf$l # t E#W7 c£ ^R ? cf>T fcfcRufRT ^ l eft ^F5 "*cf?jq cm TFTRl^H cf^l c£ M^ld &3TO CJTT ^R T FFJTT ^TT^TI I

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258 · . ?FT 3JT fttf^JFT -fcfj ^ ?TRfTO , ^HHIMcb e£ ^TFT WTT ^R?T £FT , 'f^RTcft ^"R^H m eft TFfWff e£ feT^ ^ 3TkR^fnTT ^ f ^ ^ T ^FR J ^fvt^f M "?TT 3ff5f%T 3J1,^Rltf fe H ^TT3T cfTeft JTf^f M 3 , 3J1 SfteRTj eft ^ TJ^ I ^ f^f t 3FH #eF 3 eZTNf cfTcft f^c M Tf, f, ^ f ^tf*TcT ^Rt f *TFft"cTRt , fa-flcM ~$$ £FT ^ 3fR \Pf cfT^ "ift MR^HItFT e£ foT^ 4>W&K ^T , ^TTf^Rl ^rf^ T nrftc ^ ^ ^HlMch ^ -^

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260 · . faftsiH f^Rl Mm SRT f^JT yfRT ^ - wft frptoFI 7PTIW eft 3TJ^£I *TC f^ f^ gRi f ^ ^TT^ | 5ff^njfcPTt MI W ^> nm *T sfk ^r ^ STR ^ fe 3 $rf^TTfoT ^ft ^u fe crft* TRTW cfc feffci 3T^rt ^ ftram, M 5# w^ft I ^R prf^fcral M ufnft t , eft 3?Rm fe 3 w w ^ ^ 3 WTT

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262 · . 3MmR cfTT ufckiUI -WWW 3TR[cFR c£ ^ M^IAl c£ f^ ^RTT g^TT ^T srf^lfM ^T ftHETHt * R SRT fotft fc^Rufto ^ T ZfT e21T3r cftt ?TO ^q ?t, . 3fk ^T ^fcT^R cpt , ^Tctft cRJcff ? H *R, R, ^PjRleT

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267 · . eNmflftTcf> cJH MHI^IM^ q7T?oT f^ T ^THT -^RaW^ST ^ ^ R< M c£ ^2 } ^RfT-feTcRm eft XJcp ^ do*>M 3Tte>^T c£ ^RT ^Tfef eft W 1 ^ 1 3#"eTR^T f^f t iff ^RT J ^HlMeb gfRl ^ t ^ f^f t ^ cR31 ^ t ^ t J^p f cfyfi # ? fa^OT 3R ^ eft 3ftSTT cJR ^^ 1 I e^TRto ; eft % M cfc ^T2Jj^eRift tft 3T ^ tffcf ROT ^f . 10 A ?TT^f 30 RTcT^T cfc^ tfwR^R ^ qTO ^T?eT ^ft ^TT^ft I

268 · . ^T^taT r ^h ? -(1) ^JR^ta n tffci, ^ T ^ n TCPTI TR^ f^f ^ ^prfl^Rt Tt 3WRT 3fR ^Ic^eRfrq cf^T cF^R^R xRTRl ^ fef^ yT^T £R ^ ^ ^ eft T ^ ^C^ , ^fR (^ ) ^KR t (fe^ R SJRcf^ f^ ^ f$R ) eft Sfcnp cp ^ c# fcTV ^HHIMch gRl ^RxT eft ^ ^ ^ ^ft CTJCM cp^T $> VWmd, PlHlelRsId qjiFTPi ^ 3RKTR el^m^l^Tcfj eft TT^T eft W^\\ 3fR T3^T "^Himf ^ ^ftf^Rl c^t e ^Tlft^Rl , f^RT^ -^RIFRICT ^Rf^T t , ^ ^f t ^t tofefcT ^ft vJTT^ft: -

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271 · . flHIMcb c£ f^nr >H£|4ldl -flHNcfc, f% R 42 ^ 3^TfR , 3Tf£rA?FT ^fR f^R f ^ 3 ^ 3 ^ cf^ M 3fR fK^ t c^T *g\ ^W ^ ^f ^f ^T?RITTT ^fR^ ^ fcH? 3Tf?TcfRUT ^ m^T ^M^uJld ?^f ^ feTX? ^cbciN ^ VI 3TfElcF5 cJTcRTPR?! W ^ ^cblvj^d ?JT djc|^|ij>ia ^T ^ ^ m Tf\ STcRM^cT ^TPT?l cl^Nle l ^T fcTf e oq-cRmft ITT ^ T 3T^T ffrfc^ ?J\ fM w ^T ^icbc b "3TT 3Tf^cFRUT , ^!TT f% ^HIMch 3TTcmT^ Wl£\. f^R T cfR^rVn 1

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273 · . tJTFt SIW ^ flHlMcfc, Wjm*'-<& ^ 3 ^ 3>*cTT # , 3FT flWM *b*frllft*je; eft tZraT 3>T ?T»TT^R -^TFT Tfcf> ^ 3Tf£rcT5 flHIMH ITT t%tft ^TFH 3 ^FT " ^ t C£ fcT^ c^ff ch^xJlR^ Rflftf^TH t%ITT TRT t , in X^5 ^ 3Tt e *Wim * R ^ £T7R cdjL|Jjd I%IJT :rT rTUT I , cTFT "flHWtf> gRT ^FT c^xljRcjd , 3H7 "-fllHI*^ ^TFH TR cJTTpTcT clRT 3fR 3RJ TWR faft^T ^MT^T *Wiml ^ 4k , ^fi^lf c& t^ff t ^ 3T^T#T , ij R g^t , ^ r akjqTcT ^r ^fr CIF ~£to ^TOI , qnrt^r?! I%ITT WV^TT I

274 · . tr^err ^ ferq sn^ r - (1) C^#IT >H^K fMr ^t ^FTIT f^ft #t e ^Tter ^Rft^iit ^ vft 3Tto^ y £RT qR^Hl'kl c ^ ^TT ^ t %,'~$> WIN^ ^ hM t MR^HN H ^ ^^ T ^ t%^fl ^Tk ^ ^3rR cfft 3Tto cFR ^TcT^t , f^T ^ ^F oTTT t 3T^ ^t H ^T^ R ^fe cTF ^ ^P# , 3#cfRUT ^ t ^MIMH ^ ^ g ^T?T q? ^ IH t% # 3PIT ^Tf e cf5t ^\jr\ cfR ^ ^ f^ r srfto^T cpt 3?! ^ cTR ^Jf t ' |

275 · . fortf 3>T etr^ #TT -(1) ^m fMt ^r a ^rffe ^rtoft <£ ^^ n qR^im 3 , srf^rf^R ^TT f^ft ^ ^r^tft c£ sr ^ arfte^n ^t 3TT^r form WJJ %, ^i, ^J% ^? 3TT^?T f^rr w^rr ^T ^f 1% ^xy^i MR^HIMH eft ^ r ^ R 3t?rf^ f^ ^ciif^i , ^ ^ ^t TT^ ^TR) ^M , f^ft ^ROTT ^R^TNH 3 ^ 3TT^T cf5) f^T-cR^ R^ 3TR W\ TR cTF[ #ft I

276 · . (muff ^t) ?Tt£R er^n c£t wt^m - f^Rf! ^tf^r ^rf e Trr^kRl ^ npfkRt §RT C=rf ^t) ?fr£H

277 · . ^«wiyi <ft $&*> cfr wi% RcNuf) cm ?^r ^TFTT - f^ft ^wr r Mf^i m 3 ^TT W grcr oH^Rt c£t ter> c£ WISH ^ ^ cfTeft ^rf^r cato wfe 3 ^ snf^fr sik <IRI^J! ^t ft^ft w r u 4 3

278 · . ^ftftcT cjjRlc^J TTferft fl*JWeb <£t f^& T <ft ^cTrRT -TftftcT ^fc ^ ^HJklQ 7PTTW ^ Pl^RrJ cjft ^rPTT , uft tftfe tftpRf "^Tf^T^T ^Fft^ t ^·HIMch <£t R^PVf *R , ^^FTT^R-^ 3 H 4^1 Rid eft T3Tpft siicj^cb %t $R>R ^f. f. 90 3 Btffi sfft ^rc^rc eft TTfer fcK ^ H ^ fc^f^f e eft ^ n SR*r tf. 7 *T

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281 · . #fa T Slft^T TTPfcirft £ ^TTW 5TCT TOT3Jf ^ T3&& * R 5rf^TO -vJTFT ^F T ^iff e TTPf^Rl cFT W W #f*RT ^Tffe *TPfclfl cf5T ^RWR cfRtTl t , ^ t ^ 3#cfRUT c$ arf^J^ f *f ^ <£ t^TT , ^TT c^W^W 3R^ <£ fen? f^ f ^ ^Tf^T ^ ^ V ^ ^t^T I f^ W W J T^^ l TFm ^H wf $ cfTT f f ^ ^3Wfr MRUIIW W 9TQSI ^TT 3WOT ^>q ^ ^ffcR Tf f^f t W R ^T WR T ?RT #TT I ^ T #ft?T ^ m tfi%3% ^T W W *RJ^t $ feP? 3TT^T 3Rcfl f , ^ 3 M 3TFFH 3 ^FZfc ^ $ 3 ^ fef ^ H^fcr ctfT W?3Rn T 3fR3Tf?k7R^ cT?t *R^t 3T%TRl Wi " <R ^3TT ^FT OTJ # ^ ^t e wft^ t 3> W W £RT cT^T f^ T "^RFTT I

282 · . ^tfaer eiiRi^ qnlkifl $ ^HIMU> <ST *re ^r £ f^nfennn gm f^m # n - #f^Fr ^FRF^T HHJlcjlll cfJT flHIMcfr, fireTcft f ^ -wM^ H ^T 3TT^T f^TT TOT & cT^gRT 3T^TT ^ R^T ^TT . 3}R 3TflTf^m cTSTT frzntf ^ eTR[ ^ ^ 5RTRiH ^ feH? , ^ ^ $ ?^RT ^FH HFn ^iKTm I

283 · . >fftft?T ^lf ^ ^TPftcTRl cfr ·H^IMch tfiT e!JFT-^I -(l) ^R T ^TFT ^ WftcH^I ^T WTO , ^ 3FT^ q ^ ^ ^TFT-tn * ^TT ^T?cn t , ^ ^ ctf ^ ^TFfkRl ^ qpf^RT 3fR eFT^ , ^ ^t f t , ^ f 3feRT-3reFT fep, ^ f^f^F T cf^f c^ feR % OT^T ^FIM^ ^ftcfjR t^TT ^fn?m ^TT ^f , 3F^T cf^T I Tjfc TTFM^R 3f^ eFf^R , ^ cf7t# # , ^R T ^ #f^FT ^Tfto TTPftc^t ^ ^FMcp ^ ^m^ ?&m ^R^ ^ fen? w m ^ r t eft ^ir o 5mr^! ?t ^n?^i . i fSptft 3F^J ^ n ^ ^F T ^rf^) i?FfkR) ^ T ^FTTTO t ^ t ^ qRRFT ^ t 3TfltcFRTJT ^\ ^F f ^T T 3?k 3Tfte^rr c£ ^f^FT 3TT^T ^ fen? 3TTfe cfR^n ?T9TT 3Tf&FFRW ^ T 3TT^FT W ^F 3T^£TTR^ ^T T f% ^fn%T ^Tf ^ WM^R> c^ W W ^ RJFT^ ^t^ R 1%^T ^ N ^T ^T# , 3fR ^ RT^T ^ ^^ k 3TR ^ 3TT^1 cR ^m , yff 3Tf£FfR^I 3TRm ^ Wtt I

284 · . <*ITTO * ^ W^T?T >HHIMch ^T ^cZ I -fM I ^ftRFJ ^f^ T wftc^ t ^ flHIMcb gRT ^ ^ ^FTCf ^ 4T f^cRT m ?5PJ ^rft *K cTF #ft?T ^Tf ^ mft^ t c£ ^ WT O eft ^Te£ gRT ^ # n f ^ ^Tf , 3fa ^tf^cT ^Tf ^ 'Wft^ t ^T WWcf r ^ ^N"Eft U ^ ^6 ^ 3 CF5T 3RJ ^f t ^TT , W^ul ,

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16 · it t ]

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212 · THEGAZIHTEOFINDIA: EXTRAORDINARY |P,\RTII—SKC:.3(J)|

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230 · THEGAZETTEOFINDIA: EXTRAORDINARY \VMI\ II—SKC.3(I)|

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5 · . ?R3i c# smf^J ;

1 · . Short title and commencement. -(1) These rules may be called the Limited Liability Partnership (Winding up and Dissolution) Rules , 2010 .

2 · . Definitions. -(1) In these rules , unless the context otherwise requires,-

3 · . Forms . -The forms annexed to these rules shall be used in all matters to which the forms relate with such variations as may be necessary .

4 · . Modes of winding up . -The winding up of an LLP may be either voluntary or by the Tribunal .

5 · . Circumstances in which LLP may be wound up voluntarily.- (1) Any LLP may be wound-up voluntarily if the LLP passes a resolution to wind up the LLP with approval of at least three-fourths of the total number of its partners:

6 · . Commencement of voluntary winding up and filing up of statement of affairs . -(1) A voluntary winding up shall be deemed to commence on the date of passing of the resolution for voluntary winding up under rule 5 .

7 · . Declaration of solvency in case of proposal to wind up voluntarily.- (1) Where it is proposed to wind up an LLP voluntarily , the majority of its designated partners (being not less than two) shall make a declaration in Form No . 2 verified by an affidavit to the effect that the LLP has no debt or that it will be able to pay its debts in full within such period , as may be specified in the declaration , but not exceeding one year from the commencement of the winding up .

8 · . Meeting of creditors.- (1) Where any LLP has creditors , secured or otherwise , such LLP shall , before taking any action for winding up of the LLP , seek approval of such creditors and shall send them , by registered or speed post or any other mode defined in rule 15 of Limited Liability Partnership Rules 2009 , a copy of declaration under sub-rule (1) of rule 7 , the estimated amount of the claims due to each of the creditors and an offer for creditors to accept such claims .

9 · . Publication of resolution to wind up voluntarily.- Where LLP has by resolution resolved for voluntary winding up and consent of creditors under clause (b) of sub-rule (3) of rule 8 is received for voluntary winding up of the LLP , it shall , within fourteen days of the receipt of creditors ' consent , give notice of the resolution by advertisement in a

10 · . Appointment and removal of LLP Liquidator.- (1) The LLP shall within thirty days of -

11 · . Filling up of vacancy in office of LLP Liquidator . -If a vacancy occurs by death , resignation , removal or otherwise in the office of any LLP Liquidator (other than a Liquidator appointed by , or by the direction of, f, the Tribunal) appointed under rule 10 , the partners of the LLP or the creditors , as the case may be , fill the vacancy in the manner as specified in that rule .

12 · . Notice of appointment of LLP Liquidator to be given to Registrar.- The LLP shall give notice to the Registrar of the appointment of, f, or any vacancy occurred by death , resignation , removal or otherwise of, f, the LLP Liquidator indicating the name and particulars of that LLP Liquidator , within ten days of such appointment or change in Form No 7 .

13 · . Designated partner's and other partner's power to cease on appointment of LLP Liquidator.- On the appointment of a LLP Liquidator , all the powers of the designated partner and other partner , if any , shall cease , except for the purpose of giving notice of such appointment of the LLP Liquidator to the Registrar .

14 · . Duties of LLP Liquidator.- (1) The LLP Liquidator shall perform such functions an d discharge such duties as are determined from time to time by the LLP or its creditors , as the case may be .

15 · . Audit of the LLP liquidator's Account- The accounts of the LLP liquidator shall be audited in accordance with the manner specified in rule 56 .

16 · . Appointment of committees.- The partners or the creditors , as the case may be , may appoint such committees as they consider appropriate to supervise the voluntary winding up and assist the LLP Liquidator in discharging his functions .

17 · . LLP Liquidator to submit report on ' progress of winding up.- The LLP Liquidator shall report quarterly (quarters ending on 31 st t

18 · . Report of LLP Liquidator to Tribunal for examination of persons . -(1) Where a report alongwith sufficient evidence is received from the LLP Liquidator that any fraud materially affecting the rights of partners or creditors or interests of LLP or public has been committed by any person in respect of the LLP , the Tribunal may , without prejudice to the continuation of process of winding up under these rules , order for investigation under section 43 and on consideration of the report of such investigation , the Tribunal may pass such order and give such directions as it may consider necessary including the direction that such person shall attend before the Tribunal on a day appointed by it for that purpose and be examined as to the promotion or formation or the conduct of the business of the LLP or as to his conduct and dealings as an officer thereof or otherwise:

19 · . Dissolution of LLP. -(1) As soon as the affairs of a LLP are fully wound up , the LLP Liquidator shall prepare a report stating the manner in which the winding up has been conducted and property has been disposed off, f, final winding up accounts and explanations , in the Form No 9 , showing-that the property and assets of the LLP have been disposed of and its debts fully discharged or discharged to the satisfaction of the creditors and thereafter seek approval of the partners or the creditors of the LLP , as the case may be , on the said report and the final winding up accounts and explanation in the meeting of partners or creditors:

20 · . LLP Liquidator to accept contribution , etc. , as consideration for sale of property of LLP.- (1) Where a limited liability partnership (the transferor LLP) is proposed to be , or is in the course of being , wound up voluntarily and the whole or any part of its business or property is proposed to be transferred or sold to any other limited liability partnership (the transferee LLP) , the LLP Liquidator of the transferor LLP may , with the sanction of a resolution of the transferor LLP passed by at least three-fourths of total number of partners conferring on LLP liquidator either a general authority or an authority in respect of any particular arrangement , -

21 · . Distribution of property of LLP.- Subject to the provisions of the Act and these rules in respect of overriding preferential payments , the assets of an LLP shall , on its winding up , be applied in satisfaction of its liabilities pari passu and , subject to such

22 · . Arrangement between LLP and creditors.-Any arrangement entered into between an LLP in the course of being wound up and its creditors by three-fourths of the total number of partners of LLP and the three-fourths of the total number of creditors in value shall be binding , provided that the said arrangement is presented before the Tribunal within twenty one days from the date of approval by the LLP and the creditors and is approved by the Tribunal . -i

23 · . Application to Tribunal . -(1) The LLP Liquidator or any partner or creditor may apply to the Tribunal—

24 · . Costs of voluntary winding up.- All costs , charges and expenses properly incurred in the winding up , including the fee of the LLP Liquidator , shall , subject to the rights of secured creditors , if any , and workmen , be payable out of the assets of the LLP in priority to all other claims .

25 · . Inability to pay debts.- For the purposes of clause (c) of section 64 , an LLP shall be deemed to be unable to pay its debts—

26 · . Petition for winding up.- (1) An application to the Tribunal for the winding Up of an LLP shall be by a petition presented -

27 · . Powers of Tribunal. -(1) On hearing a winding up petition , the-Tribunal may -

28 · . Directions for filing statement of affairs.- (1) Where a petition for winding up is filed before the Tribunal by any person other than the LLP , the Tribunal shall , if satisfied that a prima facie case for winding up of the LLP is made out , by an order , direct the LLP

29 · . 'Liquidators ' and their appointments,- (1) For the purposes of winding up of a LLP by the Tribunal or for the appointment of Provisional Liquidator , there shall be a 'Liquidator ' who may be either an 'Official Liquidator ' or a Liquidator appointed by an order of the Tribunal from the panel maintained by the Central Government ,

31 · . Winding up order to be communicated to the liquidator and the Registrar (1) Where the Tribunal makes an order for the winding up of a LLP , it shall , within a period not exceeding fifteen days from the date of passing of the order , cause intimation thereof to be sent to the Liquidator and the Registrar in Form No 12 .

32 · . Winding up to operate in favour of all creditors and partners.-An order of winding up of an LLP shall operate in favour of all the creditors and all the partners .

33 · . Jurisdiction of Tribunal -The Tribunal shall , notwithstanding anything contained in any other law for the time being in force , have jurisdiction to entertain , or dispose of -

34 · . Submission of report by Liquidator.- (1) Where the Tribunal has made a winding up order r , the Liquidator shall , within sixty days from the date of winding up order , submit to the Tribunal , a report containing the following particulars , namely:-

35 · . Directions of Tribunal on report of Liquidator etc.- (1) The Tribunal shall , on consideration of report of Liquidator under rule 34 , subject to these rules , fix a time limit within which the entire proceedings shall be completed and the LLP dissolved:

36 · . Custody of LLP's properties . -(1) Where a winding up order has been made or where a Provisional Liquidator has been appointed , the liquidator shall , on the order of the Tribunal , forthwith take into his custody or under his control all the property , assets , effects and actionable claims to which the LLP is or appears to be entitled to and take such steps and measures , as may be necessary , to protect and preserve the properties of the LLP .

37 · . Partners , officers , employees , etc . to discover and deliver property , books , etc . and to cooperate with Liquidator.- (1) The partners , designated partners , officers and employees , past and present including Chief Executive Officer and Chief Finance Officer of the LLP shall discover all the property , assets , effects , actionable claims , books of accounts or other documents and deliver the possession thereof to the liquidator or the

38 · . Application of assets . -Assets of the LLP shall be applied first for the payment of the cost including expenses , charges or fees and remuneration of the Liquidator incurred in the winding up of the LLP and thereafter be applied for the discharge of its liabilities pari passu in accordance with the provisions of the Act and the rules ,

39 · . Committee of inspection . -(1) The Tribunal may , at the time of making an order for the winding up of an LLP or at any time thereafter , direct that there shall be appointed a committee of inspection (hereafter referred to as the Committee) to act with the liquidator .

40 · . Submission of periodical reports , etc . to the Tribunal . -

41 · . Duties of Liquidator.-(l) Subject to sanction by the Tribunal , the Liquidator in a winding up by the Tribunal shall perform all or any of the following duties:

42 · . Provision for assistance to Liquidator.- (1) The Liquidator may , with the sanction of the Tribunal , appoint one or more practicing chartered accountants or practicing company secretaries or practicing cost accountants or legal practitioners entitled to appear before the Tribunal or such other professionals or experts or valuer or agency as he considers necessary to assist him in the performance of his duties and functions under the Act or .the rules: i

43 · . Exercise and control of Liquidator's powers and duties.- (1) The Liquidator shall , in the administration of the assets of the LLP and the distribution thereof among its creditors , have regard to any directions which may be given by the resolution of the creditors or partners or the Committee of inspection .

44 · . Books to be kept by Liquidator.- (1) The Liquidator shall keep proper books in a manner specified in Part VI in which he shall cause entries or minutes to be made of proceedings at meetings .

45 · . Audit of Liquidator's accounts . -(1) The Liquidator shall maintain proper books of accounts including the accounts of receipts and payments made by him in the form and manner'specified in Part VI .

46 · . Payment of debts due by partner.-(l) The Tribunal may , at any time after passing of a winding up order , pass an order requiring any partner for the time being on the list of partners to pay , in the manner directed by the order , any money due to the LLP including outstanding or unrealized or unrecovered contribution , from him or from the estate of the person whom he represents .

47 · . Adjustment of rights of partners.- The Tribunal shall adjust the rights of the partners among themselves and distribute any surplus among the persons entitled thereto .

48 · . Control of Central Government over official liquidator as liquidator.- (1) The Central Government shall take cognizance of the conduct of official liquidator as liquidators of LLPs which are being wound up by the Tribunal and if a liquidator does not faithfully perform his duties and duly observe all the requirements imposed on him by the Act and these rules or otherwise , with respect to the performance of his duties or if any complaint is made to the Central Government by any creditor or partner in regard thereto , the Central Government shall inquire into the matter and take such action thereon as it may think expedient .

49 · . Inspection or investigation of books of accounts and records of the Liquidator.The Central Government may authorize any person to inspect or investigate the books of accounts and records of the Liquidator appointed from the panel maintained by the Central Government in respect of affairs of any such LLP under Liquidation .

50 · . Debts of all descriptions to be admitted to proof.- In every winding up , (subject , in the case of insolvent LLPs to the application in accordance with the provisions of the Act , of the law of insolvency) , all debts payable on a contingency , an d all claims against the LLP , present or future , certain or contingent , ascertained or sounding only in damages , shall be admissible to proof against the LLP , as just estimate being made , so far as possible , of the value of such debts or claims as may be subject to any contingency or may sound only in damages , or for the some other reason may not bear a certain-value .

51 · . LLP Liquidator or Liquidator to exercise certain powers subject to sanction.-(l) The LLP Liquidator or Liquidator , as the case may be , may —

52 · . Statement that a LLP is in liquidation.- Where an LLP is being wound up , whether by the Tribunal or voluntarily , every invoice , order for goods or business letter issued by or on behalf of the LLP or a LLP Liquidator of the LLP , or ^a receiver or designated partner of the property of the LLP , being a document on or in which the name of the LLP appears , shall contain a statement that the LLP is being wound up .

53 · . Books and papers of LLP to be evidence.- Where a LLP is being wound up , all books and papers of the LLP , LLP Liquidator and liquidator shall , as between the partners of the LLP , be prima facie evidence of the truth of all matters purporting to be recorded therein .

54 · . Inspection of books and papers by creditors and partners.- (1) At any time after the making of an order for the winding up of a LLP by the Tribunal , any creditor or partner of the LLP may inspect the books and papers of the LLP only in accordance with , an d subject to manner and conditions specified in Part VI .

55 · . Disposal of books and papers of LLP.- (1) When the affairs of a LLP have been completely wound up and it is abbut to be dissolved , its books and papers and those of the LLP Liquidator may be disposed of as follows :-

56 · . Information as to pending liquidations.- (1) (i) The LLP liquidator , in the case of voluntary winding up , an d the liquidator , in the case of winding up by Tribunal , shall during the tenure of his office prepare every year a statement of accounts as on 31 st t

57 · . Liquidator to make payments into public account of India in the Reserve bank of India or any designated Scheduled bank.- Every Liquidator shall , in the manner and within the time specified in Part VI , pay the moneys received by him as Liquidator of any LLP into the public account of India in the Reserve Bank of India .

58 · . LLP Liquidator to make payments into Scheduled Bank.- (1) Every LLP Liquidator of a LLP shall , in a manner and at times specified in Part VI , pay the monies received by him in his capacity as such in a Scheduled bank ' to the credit of a special bank account opened by him in that behalf:

59 · . Liquidator or LLP Liquidator not to deposit monies into private bank account.- ~ Neither the Liquidator nor the LLP Liquidator of a LLP shall deposit.any monies received by him in his capacity as such into any private bank account .

60 · . Unpaid and Undistributed Assets Account- (1) If the Liquidator or LLP Liquidator has in its hands or under his control any money representing -

61 · . Meetings to ascertain wishes of creditors or partners.- (1) In all matters relating to the winding up of a LLP , the Tribunal may—

62 · . LLP Liquidator or Liquidator to make returns , etc. -(1) Every LLP liquidator or Liquidator shall file, deliver or make any report , statement of accounts or other document , or give any notice which is required to be filed , delivered or made or given , as the case may be , pursuant to any rule , within the time specified in such rule .

63 · . Court , Tribunal or person , etc . before whom affidavit may be sworn.- (1) Any affidavit required to be sworn under the_provisions,'or for the purposes , of these rules may be sworn— n—

64 · . Tribunal to declare dissolution of LLP void. -(1) Where an LLP has been dissolved , whether in pursuance of these rules or otherwise , the Tribunal may at any time within two years of the date of the dissolution^on application by the LLP Liquidator or Liquidator of the LLP or by any other person who appears to the Tribunal to be interested , make an order , upon such terms as the Tribunal thinks fit, declaring the dissolution to be void , an d thereupon such proceedings may be taken as if the LLP had not been dissolved .

66 · . Exclusion of certain time in computing period of limitation . -Notwithstanding anything contained in the Limitation Act , 1963 or in any other law for the time being in force , in computing the period of limitation specified for any suit or application in the name and on behalf of a LLP which is being wound up by the Tribunal , the period from the date of commencement of the winding up of the LLP to a period of one year immediately following the date of the winding up order shall be excluded .

68 · . Jurisdiction of the Tribunal: (1) All proceedings shall be instituted before the Bench of the Tribunal having jurisdiction , as may be notified by the Central Government .

69 · . Form of Proceedings - (1) All petitions , applications , affidavits and other proceedings presented to the Tribunal shall be written , typewritten , or printed neatly and legibly on substantial paper of foolscape size in duplicate and separate sheets shall be -s stitched together . Numbers and dates shall be expressed in figures, and-where dates given ··/

1 · , .the corresponding English'dates shall also'be given 1 , ·-* * "'--.,.-.,-, · ^ .„..*, .

71 · , Power of the Tribunal to enlarge or abridge time- The Tribunal should not extend the time without any , genuine reason and exceptional circumstances and orders should be recorded in detail ; giying-reasons forgrant^of extension.,.-*' ^ ivrj.-r -" T -^ ' '-· -**:·*·

74 · . Power to dispense with the requirement of the rules- The Tribunal shall have rpower,for.rejasonsjto be ; recorded;im,vvriting,Ato>dispense ,with/the requirementsof any of tm tmese-rulesysubject to such terms and conditions as may be specified in the order .

75 · . Computation of time - *Wherer era rany particular.number of days is specified , the same shall be reckoned exclusive lyltf'tlieTifst "day and "inclusively of the last day , unless the last day shan.happen.to,fall/on.a4ay,pn.which the.officesof the Tribunal are closed , ,in which ,case.the,time,shalLbe rector succeeding day-pr days^onwrnch^theoffic^^ ^ , hn j v r -i " ; t..i. ir r

77 · . Serial number of proceedings . -(1) Every petition or application shall bear'its distinctive serial number , and an interlocutory application shall bear , besidesits o'wri'seria! number , the serial number of the main proceeding to which it relates . 'Every order made; process issued or document filed, shall bear the serial number of the proceedings to which - it relates . '

78 · . Powers , functions and duties of Registrar of the Tribunal : -(1) The Registrar of Tribunal shall be principal officer of the Tribunal and shall exercise his powers and perform his duties under the control of Chairperson or President .

79 · . Inspection and copies of proceedings . -(1) Records of every proceedings pending before the Tribunal will be available for the inspection of the parties or their authorized representatives on making an application in writing and on payment of a fee as specified in Annexure .

80 · . Forms . -The forms annexed to these rules , where applicable , shall be used with such variations as circumstances may require including the variations required for the purpose of filing or submitting or maintaining the documents in the electronic form .

81 · . Affidavits . -(a) Every affidavit shall be drawn up in the first person and shall state the full name , age , occupation and the place of abode of the deponent . It shall be signed by the deponent and sworn to in the manner prescribed by the Code or by the rules and practice of the Court of the State where affirmed .

82 · . Form of summons and service thereof. f. -(1) A summon shall be in Form No . 17 and shall , unless otherwise provided by these rules or permitted by the Member , be supported by an affidavit .

83 · . Issue of summons . -Every summons , together with duplicates of the same for service thereof, f, shall be prepared by the applicant or his advocate or representative or pleader and issued from the office of the Registrar of the Tribunal .

84 · . Affidavit verifying petition . -Every petition , shall be verified by an affidavit made by the petitioner or by one of the petitioners , where there are more than one , and in the case the petition is presented by a body corporate , by a director , secretary or manager or partner or designated partner or an officer authorized in that behalf thereof and such affidavit shall be Form No 18 and shall be filed along with the petition .

85 · . Enclosures to petition . -Unless dispensed with by the Member or Registrar of Tribunai , every petition and application shall be accompanied by the documents required to be annexed . ; . . .

86 · . Summons for direction . -(a) Where a petition is presented , an application shall , in every case , be made by alongwith summons in Form No . 19 to the Member for directions as to the advertisement of the petition , the notices to be served and the proceedings to be taken .

87 · . Advertisement of petition . -(1) Where any petition is required to be advertised , it shall , unless the Member otherwise orders , or these rules otherwise provide , be advertised not less than seven days before the date fixed for hearing , in one issue each of a daily newspaper in the English language and a daily newspaper in the regional language circulating in the State or the Union territory concerned , as may be fixed by the Member .

88 · . Contents of advertisement . -Except as otherwise provided in these rules , such advertisement shall be in Form'No . 20 and shall state the date on which the petition was presented , the name and address of the petitioner and his advocate or pleader , the nature of the petition and the date fixed for hearing . It shall , unless otherwise ordered , further state that any person who intends either to oppose or support the petition at the hearing should send notice of his intention to the petitioner or his advocate or pleader so as to reach him not later than two days previous to the day fixed for the hearing , an d in the case

89 · . Service of petition . -Every petition shall be served on the respondent , if any , named in the petition and on such other persons as the Act or these rules may require or as the Member or the Registrar of Tribunal may direct and unless otherwise ordered , a copy of the petition shall be served along with the notice of the petition .

90 · . Notice of petition and time of service . -Notice of every petition required to be served upon any person shall be in Form No.21 and shall , unless otherwise ordered by Tribunal or otherwise provided , be served not less than seven days before the date of hearing .

91 · . Service on LLP . -(1) Where a petition is presented against a LLP , it shall be accompanied by a notice of the petition in the form prescribed under these rules together with a copy of the petition for service on the LLP and an envelope addressed to the LLP at its registered office or its principal place of business and sufficiently stamped for being sent by registered post for acknowledgement or through empanelled courier agency .

92 · . Petitioner to effect service . -Save as otherwise provided and subject to any directions of the Member or Registrar of Tribunal , the petitioner , applicant or any other person having the conduct of proceedings in Tribunal , shall be responsible for the service of all notices , summons and other processes and for the advertisement and publication of notices , required to be effected by these rules or by order of Tribunal .

93 · . Affidavit of service . -(1) An affidavit or affidavits stating whether the petition has been advertised and whether the notices , if any , have been duly served upon the persons required to be^ e^ served shall be filed not less than three days before the date fixed for hearing and such proof of the advertisement or of the service , as may be available shall be filed along with the affidavit .

94 · . Procedure on default of compliance as regards advertisement and service of notice . -In default of compliance with the requirements of the rules or the directions of the Member or Registrar of Tribunal , as regards the advertisement and service of the petition , the petition shall , on the date fixed for hearing be posted for orders of the Member and the Member may either dismiss the petition or give such further directions as he thinks fit.

95 · . Mode of service and service when deemed to be effected . -(1) Save as otherwise provided or by an order of Tribunal , all notices , summons , and other documents required to be served on any person , may be served either personally by delivering a copy thereof to such person or upon his advocate or pleader or authorised representative where he appears by advocate or pleader; except where personal service is required by prepaid registered post for acknowledgement due addressed to the last known address of such person or through process server by affixing at the last known address . In the case of service by registered post where no acknowledgement signed by the addressee or his duly authorized agent is received , orders of Tribunal shall be obtained as'to the sufficiency of service or as to the further steps to be taken for service as the Tribunal may direct: .

96 · . Validity of service and of proceedings . -No service shall be deemed to be invalid by reason of any defect in the name or description of a person in the list of partners or in the petition , summons , notice or other proceeding , provided that the Tribunal is satisfied that such service is in other respects sufficient; and no proceedings shall be invalidated by reason of any formal defect or irregularity; unless the Member before whom the objection is taken is of the opinion that substantial injustice has been caused by such defect or irregularity and that the injustice cannot be remedied by an order of Tribunal . .

97 · . Notice to be given by persons intending to appear at the hearing of petition . -whether to support or notice of his

98 · . List of persons , intending to appear , to be filed.' -The petitioner or his advocate or authorized representative or pleader shall prepare a list of the names and addresses of the persons who have given notice of their intention to appear at the hearing ;of the petition an d such list shall be in Form No . 25 a an d shall be filed in Tribunal before ' the hearing of the petition .

99 · . Procedure at hearing of petition . -(1) At the hearing of the petition , the Member may either dispose of the petition finally , or give such directions as may be deemed necessary for the filing of counter-affidavit and reply affidavits , if any , an d for service of notice on any person who , in his opinion has beenomitted to be served or has not been properly served with the notice of the petition and may adjourn the petition to enable the parties to comply with his directions .

100 · . Order to be drawn up . -(1) Every Order, r, shall be drawn up by the Registrar-of Tribunal , unless in any proceeding or class of proceedings , the Member or the Registrar of Tribunal directs that the order need not be drawn-up .

101 · . Petition for winding-up . -(1) A petition for winding up an LLP shall be in Form No . 26 , or 27 or 28 , as the case may be , with such variations as the circumstances may require , and shall be presented in duplicate:

102 · . Admission of petition and directions as to advertisement . -(1) Upon the filing of the petition , it shall be posted before the Member in chambers for admission of the petition and fixing a date for the hearing thereof and for directions as to the advertisements to be published , an d the persons , if any , upon whom copies of the petition are to be served .

103 · . Petition by a contingent or prospective creditor . -A petition for the winding-up of a LLP presented by a contingent or prospective creditor shall be accompanied by an application for the leave of the Tribunal for the admission of the petition and no advertisement of such petition shall be made unless the leave has been granted , or , where the leave has been granted subject to any conditions precedent to the admission of the petition , unless such conditions have been satisfied .

104 · . Copy of petition to be furnished . -Every partner or creditor of the LLP shall be entitled to be furnished by the petitioner or by his advocate or pleader or authorized representative with a copy of the petition within 24 hours on payment of the charges as specified in Annexure .

105 · . Advertisement of petition . -Subject to any directions'of the Tribunal , the petition shall be advertised within the time and in the manner provided in rule 87 . The advertisement shall be in Form No ?9 .

106 · . Application for leave to withdraw petition . -(1) A petition for winding-up shall not be withdrawn after presentation without the leave of the Tribunal .

107 · . Substitution of creditor or partner for original petitioner . -Where a petitioner-

108 · . Procedure on substitution . -|l) Where the Member makes an order substituting a creditor or partner as petitioner-m^ayindingHJp petition , he shall adjouri the hearing of the petition to a date to be fixed by him and direct such amendments^nh"e'ptiTmiras-maybe necessary and such creditor or partner shall , within seven days from the making of the order , amend the petition accordingly , an d file two , clean copies thereof together with an affidavit in duplicate setting out the grounds , on which he supports the petition .

109 · . , Affidavit-in-opposition . -(1) Subject to the rule 28 , an affidavit intended to be used in oppositionto the petition ; shall be filednot less than five days before the date fixed for the hearing , of the petition , and a copy of the affidavit shall be served on the petitioner or his advocate or pleader or authorized representative forthwith . The Statement of Affairs of the LLP albng'with the affidavit'in opposition in question shall also be filed. ·

110 · . Affidavit in reply . -Subject to rule 28 , an affidavit intended to be used in reply to -the affidavit filed in opposition to the petition shall be filed not less than two days before the day fixed for the hearing of the petition , and a copy of the affidavit in reply shall be served on the day of the filing thereof on the person by whom the affidavit in opposition was filed or his advocate or pleader or authorized representative .

111 · . Appointment of Provisional Liquidator . -(1) After the admission of a petition for the winding-up of a LLP by the Tribunal , upon the application of a creditor , or a partner , or of the LLP , and upon proof by affidavit of sufficient ground for the appointment of a Provisional Liquidator , subject to rules 27 and 28 , the Tribunal , if it thinks fit* and upon such terms as in the opinion of the Tribunal shall be just and necessary , may appoint the Liquidator to be Provisional Liquidator of the LLP pending final orders on the winding-up petition .

112 · . Rules and procedures applicable to Provisional Liquidator . -The rules and procedures relating to Liquidators shall apply to Provisional Liquidators , so far as applicable , subject to such directions , as the Tribunal may give in each case .

113 · . Costs , etc . of Provisional Liquidator . -Subject to any order of the Tribunal , all the costs , charges and expenses "properly incurred by the Liquidator , as Provisional Liquidator , including such sum as is or would be payable to the Central Government under the scale of fees for the time being in force applicable where the Official Liquidator acts as the Provisional liquidator of the LLP , shall be paid out of the assets of the LLP .

114 · . Notice to Liquidator of order . -Where an order for the winding-up of a LLP or for the appointment of a Provisional Liquidator has been made , the Registrar of Tribunal shall forthwith send to the Liquidator appointed by the Tribunal notice of the order under the seal of the Tribunal in duplicate in Form No . 31 or 32 , as the case may be , together with a copy 6jF the petition and the affidavit , if aiiy , filed in support thereof with a copy of Statement of Affairs filed with the petition or at the time of opposition , as the case may be . The concerned Registrar shall also.be served with the copy of the order .

115 · . Contents of winding-up order and order appointing Provisional Liquidator . -An order to wind-up an LLP or for the appointment of a Provisional Liquidator shall contain at the foot thereof a note stating that it will be the duty of such of the persons specified in rule 37 to attend on the Liquidator at such time and place as he may appoint and to give him all information he may require .

116 · . Order to be sent to Liquidator and form of order . -(1) The order for winding-up shall be drawn up by the Registrar of Tribunal forthwith , and after it is signed and sealed , two certified copies thereof duly sealed shall be sent to the Liquidator . The order shall be in Form No 33 with such variations as may be necessary .

117 · . Summons for directions to be taken out by the Liquidator- (1) On receipt of the winding up order , liquidator shall make out a report for direction with regard to the performance by the liquidator of all or any of the duties under rule 41 or any other matter requiring directions of the Tribunal .

118 · . Directions on making the winding-up order . -At the time of making the windingup order , or at any time thereafter , the Tribunal shall give directions as to the advertisement of the order and the persons , if any , on whom the order shall be'served and the persons , if any , to whom notice shall be given of the further proceedings , in the liquidation , an d such further directions as may be necessary .

119 · . Advertisement of the order . -Save as otherwise ordered by the Tribunal , every order for the winding up of an LLP by the Tribunal , shall within fourteen days of the date of making the order , be advertised by the petitioner in one issue each of a newspaper in the English language and a newspaper in the regional language circulating in the State or the Union territory concerned and shall be served by the petitioner upon such person , if any , and in such manner as the Member may direct . The advertisement shall be in Form No . 34 .

120 · . Form of proceedings after winding up order is made . -After a winding up order is made , every subsequent proceeding in the winding up shall bear the original number of the winding up petition , besides its own distinctive number , but against the name of the LLP in the cause-title , the words 'in liquidation ' shall appear in brackets .

121 · . Application for stay of winding up proceedings . -(1) An application for stay of proceedings in the winding up shall be made upon notice to the parties to the'winding up

122 · . Application for leave to commence or continue or transfer suits or proceedings.- (1) An application for leave of the Tribunal to commence or continue any suit or proceeding against the LLP shall be made to the Tribunal upon notice to Liquidator and the parties to the suit or proceeding sought to be commenced or continued .

123 · . Notice to submit statement . -A notice by the Liquidator requiring any of the persons mentioned in rule 28 to submit and verify a statement of affairs of the LLP shall be in Form No . 35 and may be served by the Liquidator forthwith after the order for winding up or the order appointing the Liquidator as Provisional Liquidator is made .

125 · . Preparation of statement of affairs . *--Any person who under rule 28 is required to submit and verify a statement as to the affairs of the LLP shall prepare the statement of affairs on his own cost .

126 · . Form of the statement . -'(1) The statement as to the affairs of the LLP to be submitted under rule 28 shall be in Form No.37 and shall be made out in duplicate , one copy of which.shall be verified by affidavit .

127 · . Extension of time for submitting statement . -(1) Where any person required to submit a statement of affairs under rule 28 requires an extension of time for submitting the same , he shall apply in the first instance to the Liquidator who may , if he thinks fit , subject to rule 28 , give a written certificate extending the time , which certificate shall be filed with the proceedings . The certificate shall be in Form No . 39 .

128 · . Partners and Officers of LLP to attend and give information . -The Liquidator may from time to time hold personal interviews with any such person , as is mentioned in rule 28 or rule 37 for the purpose of investigating the LLP's affairs , and it shall be the duty of every such person to attend on the Liquidator at such time and place as the Liquidator may appoint and give the Liquidator all information that he may require and answer all such questions as may be put to him by the Liquidator . The Liquidator shall maintain minutes of the interview held by him or memoranda containing the substance of such interviews .

129 · . Duty of person making or concurring in statement . -After the statement of affairs of the LLP has been submitted to the Liquidator , it shall be the duty of every person who has made or concurred in making it , if, f, and when required , to attend on the Liquidator and answer all such questions as may be put to him , an d give all such further information as may be required of him by the Liquidator in relation to the statement of affairs .

130 · . Default in complying with rule 28 - Any default on the part of any person in complying with the requirements of rule 28 shall be reported to the Tribunal by the Liquidator , an d the Tribunal may thereupon pass such orders or give such directions as it may think fit.

131 · . LLP Liquidator in voluntary winding-up to submit statement . -(1) Where before the making of the winding up order the LLP was being wound-up voluntarily , the Liquidator may require any LLP liquidator or liquidators in such winding up to furnish' him , not later than fourteen days of his making the requisition , or such other time as he may fix, a statement as to the manner in which the winding up was conducted , how the assets of the LLP were dealt with , an d the position of the liquidation on the date of the order for winding up by the Tribunal; and on the requisition being made , it shall be the duty of the LLP liquidator or liquidators so required to furnish the statement within the time limit .

132 · . Report by Liquidator . -The report to be submitted by the Liquidator under rule 34 shall be in Form .No . 40 with such variations as may be necessary and shall contain the information as specified in rule 34 .

133 · . Inspection of statement and report . -Every creditor or partner , by himself, f, or by his agent , shall be entitled to inspect the statement of affairs submitted under rule 28 and the report of the Liquidators submitted under rule 34 on payment of a fee as specified in

134 · . Further report by Liquidator . -(1) Where the Liquidator makes a further report under rule 34(4) , such report shall state whether any fraud has been detected subsequent to the submission of report under rule 34(1) .

135 · . Consideration of report(s) by the Tribunal . -(1) The consideration of the report (or reports) made by the Liquidator pursuant to rule 34 , shall be placed before the Member in Chambers , and the Liquidator shall personally or by counsel attend the consideration thereof and give the Tribunal any further information or explanation with reference to the matters contained therein which the Tribunal may require .

136 · . Summons for direction to be taken out by Liquidator- (1) As soon as practicable after the winding up order is made and in any event , not later than seven days after the filing of the , report under sub-rule (1) of rule 34 , the liquidator shall make a report for ^direction with regard to the performance by the liquidator of the duties under rule 41 , the settlement of list of creditors and settlement of list of partners .

137 · . Fixing a date for proving debts . -Subject to the provisions of the Act and rules made thereunder and in a winding up by the Tribunal , subject to the directions of the Tribunal , the Liquidator in a winding up by the Tribunal shall , and the LLP Liquidator in voluntary winding up may , fix a certain day , which shall be not less than fourteen days from the date of the notice to be given under the rule 138 , on or before which the creditors of the LLP are to prove their debts or claims and to establish any title for they may have to priority under preferential payments , or to be excluded from the benefit of any distribution made before such debts or claims are proved , or , as the case may be , from objecting to such distribution .

139 · . Proof of debt . -(i) In a winding up by the Tribunal , every creditor shall , subject as hereinafter provided , prove his debt , unless the Member in any particular case directs that any creditors or classjof creditors shall be admitted without proof. f.

140 · . Mode of proof and verification thereof. f. -A debt may be proved by delivering or sending by post to the Liquidator , an an d If affidavit verifying the debt made by the creditor or by some person authorised by him and if the affidavit is made by a person authorised by the creditor , it shall state the authority and means of knowledge of the deponent . A creditor need not attend upon the investigation unless required to do so by the Liquidator .

141 · . Contents of proof. f. -An affidavit proving a debt shall contain or refer to a statement · of accounts showing the particulars of the debt , and shall specify the vouchers or bills or contracts or any other material documents , by which the same can be substantiatedand shall state whether the creditor is a secured creditor , or a preferential creditor , and if so , shall set out the particulars of the security or of the preferential claims . The affidavit shall be in Form No . 44

142 · . Workmen's wages . -In case where there are numerous claims for wages or accrued holiday remuneration by workmen and others employed by the LLP . it shall be sufficient if one proof in Form No.45 for all such claims are made by any one of the workman on

143 · . Value of debts . -The value of all debts and claims against the LLP shall , as far as possible , be estimated according to the value thereof at the date of the order of the winding up of the LLP or at the date of passing of such resolution , where before the presentation of the petition for winding up , a resolution has been passed by the LLP for voluntary winding up .

144 · . Interest . -On any debt or certain sum payable at a certain time or otherwise , whereon interest is not reserved or agreed for , and which is overdue at the date of the winding up order , or at the date of passing of the resolution , as the case may be , the creditor may prove for interest at a-rate not exceeding the prime lending rate fixed by the Reserve Bank of India upto that date from the time when the debt or sum was payable , if the debt or sum is payable by virtue of a written instrument at a certain time , and if payable otherwise , then from the time when a demand in writing has been made by giving notice that interest will be claimed from the date of demand until the time of payment .

145 · . Periodical payments . -When any rent or other payment falls due .at any stated period , an d the order or resolution to wind up is made at any time other than'one of those periods , the persons entitled to the rent or payment may prove for a proportionate part thereof up to the date of winding up order or resolution as if the rent or payment accrued due from day to day:

146 · . Proof of debt payable at a future time . -A creditor may prove for a debt not payable at the date of the winding up order or at the date of passing of resolution , as if it were payable presently , and^may receive distributable sums equally with the other creditors , deducting only thereouf a.rebate of interest at the rate of four per cent per annum computed from the date of declaration of the distributable sum to the time when the debt would have become payable according to the terms on which it was contracted .

147 · . Examination of proof. f. -The Liquidator shall examine every proof of debt lodged with him and the grounds of the debt . He may call for the production of the vouchers or bills or contracts or other material document , if any referred to in the affidavit of proof or require further evidence in support of the debt . If he requires further evidence , or requires that the creditor should attend the investigation in person , he shall fix a day and time at which the creditor is required to attend or to produce further evidence and send a notice to such creditor in Form No . 46 by a registered post or through empanelled courier agency or other mode specified in rule 15 of Limited Liability Partnership Rules , 2009 , so as to reach him not later than.seven days before the date fixed .

148 · . Liquidator's right to summon any person in connection with the investigation . (1) The Liquidator in a winding up by the Tribunal may summon any person whom he may deem capable of giving information in respect of the debts to be proved in liquidation and may require such person to produce any documents in his custody or control relating to such debts and shall tender , with the summons such sum as appears to the Liquidator sufficient to defray the traveling and other expenses of the person summoned for one day's attendance .

149 · . Oaths . -For the purpose of his duties in relation to the admission of proof of debts , the Liquidator may administer oaths and take affidavits .

150 · . Costs of proof. f. -Unless otherwise ordered by the Member , a creditor shall bear the costs of proving his debt .

151 · . Acceptance or rejection of proof to be communicated . -After such investigation as he may think necessary , the liquidator shall in writing admit or reject the proof in whole or in part and every decision of the Liquidator accepting or rejecting a proof, f, either wholly or in part , shall be communicated to the creditor concerned by letter post under certificate of posting or registered post where the proof is admitted and by registered post or through empanelled courier agency for acknowledgement where the proof is rejected wholly or in part within forty-five days from the last date fixed for proving the debts , provided that it shall not be necessary to give notice of the admission of a claim to a creditor who has appeared before the Liquidator and the acceptance of whose claim has been communicated to him or his agent in writing at the time of acceptance . Where the Liquidator rejects a proof, f, wholly or in part , he shall state the grounds of the rejection to the creditor in Form No . 47 . Notice of admission of proof shall be Form No.48 .

152 · . Appeal by creditor . -If a creditor is dissatisfied with the decision of the Liquidator in respect of his proof, f, the creditor may , not later than twenty7one days from the date of service of the notice upon him of the decision of the Liquidator , appeal to the Tribunal against the decision . The appeal shall be supported by an affidavit which shall set out the grounds of such appeal , and notice of the appeal shall be given to the Liquidator .

153 · . Procedure where creditor appeals . -(1) The liquidator shall , upon receiving notice of the appeal against a decision rejecting a proof wholly or in part , under rule 151 , file with the Registrar of Tribunal such proof with the order containing the grounds of rejection .

154 · Liquidator not to be personally liable for costs . -The Liquidator shall in no case be personally liable for costs in relation to an appeal from his decision rejecting any proof wholly or in part .

155 · . Proofs and list of creditors to be filed in Tribunal . -(1) In a winding up by the Tribunal , the Liquidator shall , within two months from the last date fixed for proving the debts , file in Tribunal a certificate in Form No.49 containing a list of the creditors who submitted proofs of their claims in pursuance of the advertisement and the notices referred to in rule 138 , the amounts of debt for which they claimed to be creditors , distinguishing in such list the proofs admitted wholly , the proofs admitted or rejected in part and the proofs wholly rejected . The proofs , with the memorandum of admission or rejection of the same in whole"or in part , as the case may be,'endorsed thereon , shall be filed in Tribunal along with the certificate .

156 · . List of creditors not to be varied . -The list as certified by the Liquidator and filed in Tribunal shall be the list of the creditors of the LLP , and shall not be added to or varied except in accordance with orders of Tribunal . Where an order is made adding to or varying the list of creditors , the Liquidator shall amend the list in accordance with such order .

157 · . Notice of filing the list and inspection of the same . -Upon the filing of the certificate containing the list of creditors as settled by the Liquidator , the Registrar of t Tribunal shall notify the filing thereof on the notice board of the Tribunal and the certificate and the list of creditors as settled and the proofs relating thereto shall be open to the inspection of every creditor or partner on payment of a fee specified in Annexure.'

158 · . Expunging of proof. f. -(1) If after the admission of a proof, f, the Liquidator has f reason to think that the proof has been improperly admitted or admitted by a mistake , he may apply to the Tribunal upon notice to the creditor who made the proof, f, to expunge the proof or reduce its amount , as the case may be .

159 · . Payment of subsequent interest . -In the event of there being a surplus after payment in full of all the claims admitted to proof, f, creditors whose proofs have been admitted shall be paid interest from the date of the winding up order or of the resolution , as the case may be , up to the date of the declaration of the final distributable sum , at a rate not exceeding the prime lending rate fixed by RBI on the admitted amount of the claim , after adjusting against the said amount the distributable sums as on the date , of the declaration of each distributable sum .

160 · . Provisional list of partners . -(1) Subject to the Act and the rules , in the event of there being a surplus after payment to creditors in full of the claims admitted to proof and the subsequent interest under rule 159 , the partners are entitled for return of asset . Unless the Tribunal dispenses with the settlement of a list of partners , the Liquidator shall prepare

161 · . Notice to be given of date of settlement of list . -(1) Upon the filing of the provisional list under rule 160 , the Liquidator shall , fix a date not later than one month from the date of the filing of the provisional list for the settlement of the list before him , and shall give notice thereof to every person included in such list , stating in such notice amount of contribution . Such notice shall be in Form No.51 and shall be sent by letter post under certificate of posting or registered post or any other mode specified in rule 15 of the Limited Liability Partnership Rules , 2009 , to every person included in the list at the address mentioned therein so as to reach him in the ordinary course of post hot later than fourteen days before the date fixed for the settlement .

162 · . Settlement of the list . -On the date fixed for the settlement of the list , the Liquidator shall hear any person who objects to being settled as a partner or to being settled as a partner in such character or for such amount of contribution mentioned in the provisional list , an d after such hearing , shall finally settle the list . The list when so settled shall be the list of partners of the LLP .

163 · . Certificate of final settlement of the list to be filed in Tribunal . -Within seven days after the settlement of the list , the Liquidator shall file in Tribunal a certificate of the list of partners as finally settled by him under rule 162 . Such certificate shall be in Form No . 52 .

164 · . Notice to partners . -Upon the filing of the certificate of the list of partners , the Liquidator shall forthwith give notice to every person placed on the list of partners as finally settled , stating amount of contribution and in the notice he shall inform such person that any application for the removal of his name from the list or for a variation of the list , must be made to the Tribunal within twenty-one days from the date of service on the partner of such notice . Such notice shall be in Form No . 53 and shall be sent to each person settled on the list by letter post under certificate of posting or registered post or any other mode specified in rule 15 of the Limited Liability Partnership Rules , 2009 , at the address mentioned in the list as settled .

165 · . Application by Liquidator for rectification of list . -If after the settlement of the list of partners , the Liquidator has reason to think that a partner who had been included in the provisional list has been improperly or by mistake excluded or omitted from the list of partners as finally settled or that the character in which or the amount of contribution or extent of interest for which he has been included in the list as finally settled or any other particular contained therein requires rectification in any respect , he may , upon notice to the partner concerned , apply to the Tribunal for such rectification of the list as may be necessary and the Tribunal may , on such application , rectify or vary the list as it may think fit.

166 · . Application by partner to vary the list . -Subject to the powers of the Tribunal to extend the time or to allow an application to be made notwithstanding the expiration of the time limit for that purpose , no application to the Tribunal by any person who objects to his

167 · . Liquidator not to be personally liable for costs . -The Liquidator shall not in any case be personally liable to pay any costs of, f, or in relation to , an application to set aside or vary his act .or decision settling the name of a person on the list of partners of a LLP .

168 · . 'Tribunal meetings' , 'Liquidator's meetings ' and 'Voluntary Liquidation meetings' . -(1) In addition to the meeting of creditors or partners which may be directed to be held by the Tribunal"under rule 61 , hereinafter referred to as 'Tribunal meetings ' of creditors or partners , the Liquidator may , in a winding up by the Tribunal , as and when he thinks fit , summon and hold meetings of the creditors or partners , hereinafter referred to as 'Liquidator's meetings ' of creditors or partners , for the purpose of ascertaining-their wishes in all matters relating to the winding up and such , meetings shall be summoned , held and conducted in the manner provided by these rules and subject to the control of the Tribunal .

169 · . Application of rules to meetings . -Except where and so far as the nature of the subject matter or the context may otherwise require , the procedures as to meetings as hereinafter set out shall apply to 'Tribunal meetings' , 'Liquidator's meetings ' of creditors or partners and 'voluntary liquidation meetings' , provided that in the case of 'Tribunal meetings' , the rules shall apply only subject to any directions given by the Tribunal .

170 · . Notice of meeting . -(1) Unless otherwise , stated elsewhere in the rules , the LLP liquidator or liquidator shall summon all meetings of creditors or partners,'as the case may be , by giving not less than fourteen days notice of the time and place appointed for the meeting by advertisement in one daily newspaper in the English language and one daily newspaper in the regional language circulating in the State or Union territory concerned as the LLP liquidator or liquidator may consider suitable , and by sending individually to every creditor of the LLP notice of the meeting of creditors , and to every partner of the LLP notice of the meeting of partners by registered or speed post or other mode specified under rule 15 of the Limited Liability Partnership Rules 2009 so as to reach such person not less than fourteen days before the date fixed for the meeting . Where the creditors or partners are one hundred or less than one hundred , it shall not be necessary to give notice by advertisement but individual notices shall be issued .

171 · . Place and time of meeting . -Every meeting shall be held at such place and time as the person convening the same considers most convenient for the majority of the creditors or partners or both . Different times or places or both may , if thought fit, be appointed for the meetings of creditors and the meetings of partners .

172 · . Notice of first or other meeting to the officers of LLP . -(1) In a winding up by the Tribunal , the Liquidator shall also give to each of the officers of the LLP , who in his opinion ought to attend the first or any other meeting of creditors , fourteen days ' notice of the time and place appointed for such meeting . The notice may either by delivered personally or sent by registered or speed post or other modes as specified in rule 15 of the Limited Liability Partnership Rules 2009 as may be convenient .

173 · . Proof of notice . -An affidavit by the Liquidator , or by any person who sent the notices , that , such notices have been duly sent , shall be sufficient evidence " of the notices having.been sent to the persons to whom the same were addressed . In the case of Tribunal meetings , the affidavit shall be filed in Tribunal and in the case of Liquidator's meetings , the affidavit shall be filed with the Liquidator . Such affidavit shall be in Form No.57 .

174 · . Costs of calling meetings at the instance of creditor or partner . -. (1) Where a creditor or partner requests the LLP liquidator or liquidator to convene a meeting , the LLP

175 · . Chairman of meeting . -Where a meeting is summoned by the LLP liquidator or the liquidator , the LLP liquidator or the liquidator or some person nominated by him , shall be the Chairman of the meeting . The nomination shall be in Form No . 58 . At every other meeting of creditors or partners , not being Tribunal meetings of creditors and partners , the Chairman shall be such person as the meeting by resolution shall appoint . This procedure shall not apply to meetings of partners under rule 5 and of creditors under rule 8 .

176 · . Resolution at creditors ' meeting . -At a meeting of creditors , a resolution shall be deemed to be passed , when a majority in value of the creditors present personally or by proxy and voting on the resolution has voted in favour of the resolution . In a winding-up by the Tribunal , the value of a creditor , shall , for the purpose of a first meeting of the creditors , be deemed to be the value as shown in the books of the LLP , or the amount mentioned in his proof, f, whichever is less , an d for the purpose of any other meeting , the' value for which the creditor has proved his debt or claim .

177 · . Resolution of partners ' meeting . -At a meeting of partners , a resolution shall be deemed to be passed when a majority in number of the partners present personally or by proxy and voting on the resolution have voted in favour of the resolution .

178 · . Copies of resolutions to be filed." - In a winding-up by the Tribunal , the Liquidator shall file in Tribunal a copy certified by him of every resolution passed at a meeting of creditors or partners? The Registrar of Tribunal shall keep in each case a file of such resolution .

179 · . Non-receipt of notice by a creditor or partner . -Where a meeting of creditors or partners is summoned by notice , the proceedings and resolutions .at the meeting shall , unless "the Tribunal otherwise orders , be valid notwithstanding that some creditors or partners may not have received the notice sent to him .

180 · . Adjournment . -The Chairman may , with the consent of partners or creditors present in the meeting , adjourn it from time to time , but the adjourned meeting shall be held at the same place as the original meeting unless in the resolution for adjournment another place is specified or unless the Tribunal otherwise orders . No adjournment should be granted unless there are compelling circumstances that are recorded in speaking order to be passed by the chairman .

181 · . Quorum . -A meeting may not act for any purpose except for adjournment thereof unless there are present or represented thereat in the case of a creditors ' meeting at least two creditors entitled to vote if there are more than 2 or in the case of a meeting of partners at least two partners .

182 · . Procedure in the absence of quorum . -If, f, within half an hour from the time appointed for the meeting , a quorum of creditors or partners , as the case may be , is not present or represented , the meeting shall be adjourned to the same day in the following week at the same time and place , or to such other day , or time or place as the chairman may appoint , but the day appointed shall be not less than seven or more than fourteen days from the day from which the meeting was adjourned . If at such adjourned meeting , a quorum be not present , two creditors or partners present in person shall form a quorum and may transact the business for which the meeting was convened .

183 · . When creditor can vote . -In the case of a meeting of creditor or any adjournment thereof a person shall not be entitled to vote as a creditor unless he has duly lodged with the Liquidator not later than the time mentioned for that purpose in the notice convening the meeting , a proof of the debt which he claims to be due to him from the LLP . In the case of other meetings of creditors a person shall not be entitled to vote as a creditor unless he has lodged with the Liquidator a proof of the debt which he claims to be due to him from the LLP and such proof has been admitted wholly or in part before the date on which the meeting is held:

184 · . Cases to which creditors may not vote . -A creditor shall not vote in respect of any unliquidated or contingent debt or any debt the value of which is not ascertained , nor shall a creditor vote in respect of any debt on or secured by a current bill of exchange or promissory note held by him unless he is willing to treat liability to him thereon of every person who is liable thereon antecedently to the LLP , an d against whom no order of adjudication has been made , as a security in his hands , an d to estimate the value thereof, f, an d for the purposes of voting , but not for purposes of distributable sum , to deduct it from his proof. f.

185 · . When secured creditor can vote and effect of voting . -(1) For the purposes of voting at a meeting , in a winding-up by the Tribunal , a secured creditor shall , unless he surrenders his security , state in his proof the particulars of his security , the date when it was given and the value at which he assesses it , and shall be entitled to vote only in respect of the balance due to him , if any , after deducting the value of his security .

186 · . Procedure when secured creditor votes without surrendering security . -The liquidator may within twenty-eight days from the date of the meeting at which a secured creditor voted on the basis of his valuation of the security , require him to give up the security for . the benefit of the creditors generally on payment of the value so estimated by him , and may , if necessary , apply to the Tribunal for an order to compel such creditor to give up the security:

187 · . The procedure for voting by the creditors specified in rules 183 to 186 shall not apply to a Tribunal meeting of creditors .

188 · . Admission or rejection of proofs for purposes of voting . -The chairman shall have power to admit or reject a proof for the purpose of voting , but his decision shall be subject to appeal to the Tribunal . If he is in doubt whether a proof shall be admitted or rejected , he shall mark it as objected to and allow the creditor to vote subject to the vote being declared invalid in the event of the objection being sustained .

189 · . Report of Tribunal meetings . -Where a meeting is summoned under the direction of the Tribunal , the Chairman shall , within the time fixed by the Tribunal , or if no time is fixed, within seven days of the conclusion of the meeting , report the result thereof to the Tribunal . Such report-shall be in Form No . 59 .

190 · . Minutes of proceedings . -(1) The chairman shall cause minutes of the proceedings at the "meeting to be drawn up and fairly entered in the book and the minutes shall be , signed by him or by the chairman of the next meeting .

191 · . Voting by proxies . -A creditor or partner may vote either in person or by proxy . Where a person is authorised to represent a body corporate at any meeting of creditors or partners , such7 h7 person shall produce to the Liquidator or the LLP liquidator in the case of meetings after the winding up of the LLP or in any other meeting the chairman of the meeting a copy of the resolution so authorizing him . Such copy must be certified to be a true copy by a director , the manager , the secretary or designated partner or other officer of the body corporate duly authorised in that behalf, f, who shall certify that he is so authorised .

192 · . Form of proxies . -A creditor or partner may give a general proxy or a special proxy to any person . A general proxy shall be in Form No.61 and a special proxy in Form No . 61A .

193 · . Proxies to Liquidator or Chairman . -A creditor or partner in a winding up by the Tribunal may appoint the Liquidator , and in a voluntary winding up , the LLP liquidator , or if there is no LLP liquidator , some person under his official control to act as his general or special proxy . )

194 · . Use of proxies by deputy . -Where an Liquidator who holds any proxies cannot attend the meeting for which they are given , he may in writing depute some person under his official control to use the proxies on his behalf and in such manner as he may direct .

195 · . Forms to be sent with notice . -Forms of proxies shall be sent to the creditors and partners with the notice summoning the meeting . No name shall be inserted or printed in the form before it is sent .

196 · . Proxies to be lodged . -A proxy shall be lodged not later than forty-eight hours before the meeting at which it is to be used , with the Liquidator in a winding-up by the Tribunal and with the LLP liquidator in voluntary winding up , or if there is no LLP liquidator , with the person named in the notice convening the meeting to receive the same , in a voluntary winding-up .

197 · . Holder of proxy not to vote on matter in which he is financially interested . -No person acting either under.a general or special proxy , shall vote in favour of any resolution which would directly or indirectly place himself, f, his partner or employer in a position to receive any remuneration out of the assets of the LLP otherwise than as a creditor ratably with the other creditors of the LLP .

198 · . Minor not to be appointed proxy . -No person shall be appointed as a general or special proxy who is a minor .

199 · . Filling in proxy where creditor or partner is blind or incapable . -The proxy of a creditor or a partner , who is blind or incapable of writing , may be accepted if such creditor or partner has attached his signature or mark thereto in the presence of a witness who shall add to his signature his description and address:

200 · . Proxy of person not acquainted with English . -The proxy of a creditor or partner who does not know English may be accepted if it is executed in the manner specified in rule 199 and the witness certifies that it was explained to the creditor or partner in the language known to him , and gives the creditor's or partner's name in English beiow the signature .

201 · . Attendance proceedings . -(1) Save as otherwise provided or by an order of Tribunal , every person for the time being on the list of partners of the LLP arid every creditor whose debt has been admitted by Liquidator wholly or in part shall be at liberty at his own expense to attend the proceedings before the Tribunal or before the Liquidator and shall be entitled upon payment of the costs occasioned thereby to have notice of all such proceedings as he shall , by request in writing addressed to the Liquidator , desire to have notice of; but if the Tribunal is of the opinion that the attendance of any such person has occasioned any additional costs which ought not to be borne by the funds of the LLP* it may direct such costs or a gross sum in lieu thereof to be paid by such person and such person shall not be entitled to attend any further proceedings until he had paid the same .

202 · . Representation of creditors and partners before Tribunal . -The Tribunal may , if it thinks fit , appoint from time to time any one or more of the creditors or partners to represent before the Tribunal at the expense of the LLP all or any class of creditors or partners upon any question or in relation to any proceedings before the Tribunal , an d may remove any person so appointed , if more than one person is appointed under this rule to represent one class , the persons so appointed , shall employ the same advocate or pleader or same authorized representative to represent them , an d where they fail to agree as to the advocate or,the authorized representative to be employed , the Member may nominate an advocate or pleader for them .

203 · . Powers of Liquidator . -The duties imposed on the Tribunal with regard to the collection of the assets of the LLP and the application of the assets in discharge of the LLP's liabilities shall be discharged by the Liquidator as an officer of the Tribunal subject to the control of the Tribunal .

204 · . Liquidator to be in the position of a receiver . -For the discharge by the Liquidator of the duties under rule 41 and exercise of the powers under rule 203 , the

205 · . LLP's property to be surrendered to Liquidator on requisition . -Any partner for the time being on the list of partners , trustee , receiver , banker or agent or officer of a LLP which is being wound-up under order of the Tribunal , shall on notice from the Liquidator and within such time as he shall by notice require , pay , deliver , convey , surrender or transfer to or into the hands of the Liquidator any money; property or documents , books or papers which happen to be in his hands for the time being and to which the LLP is prima facie entitled . Where the person required to do so fails to comply with the notice , the Liquidator may apply to the Tribunal for appropriate orders . The notice shall be in Form No 62 .

206 · . Liquidator to realize unrealized contribution etc . -Notwithstanding any charge or encumbrance on the contribution , the Liquidator shall alone be entitled to recover from any partner , the obligation to contribute but not contributed or to realize the unrealized or outstanding contribution in respect of contracts for services to be performed or agreement to contribute or in any other event . Such recovery shall be deemed to be collection of the assets of the LLP free from charge .

207 · . Service of notice of demand . -The Liquidator shall serve under registered or speed post or other modes'as specified in rule 15 of the Limited Liability Partnership Rules 2009 , demand notice of not less than fourteen days in Form No.63 specifying the amount due from such partner .

208 · . Order for payment of demand . -In case where the partner fails to make the payment , the Liquidator may apply to the Tribunal for an order against any partner or partners for payment of moneys due on the demands made by him . The application shall be made by summons in Form No . 64 and shall be supported by an affidavit in Form No . 65 . Notice of the application .together with a copy of the affidavit shall be served on the partner by registered post for acknowledgement or through empanelled courier agency not less than fourteen days before the date fixed for the hearing of the summons . The order for payment shall be in Form No . 66 .

209 · . Other moneys due by partners . -When any money is due to the LLP from a partner or from the estate of the person whom he represents , other than moneys due on demands made subsequent to the winding-up on unrealized , unrecovered or outstanding contribution , the Liquidator may make an application to the Tribunal supported by an affidavit for an order against such partner for the payment of such moneys . Notice of the application shall be given to such partner by registered post or through empanelled courier agency not less than fourteen days prior to the date fixed for the hearing of the application .

210 · . Application for examination of persons suspected of having property , etc . -(1) An application for the examination of any officer of the LLP or person known or suspected to have in his possession any property or books or papers of the LLP or known or suspected to be indebted to the LLP or any person whom the Tribunals deem capable of giving information concerning the formation , trade , dealings , property , book or papers or affairs of the LLP may be made ex parte, provided that where the application is made by any person other than the Liquidator , notice of the . application shall be given to the Liquidator .

211 · . Directions at hearing of summons . -Upon the hearing of the summons the Member may , if satisfied that there are grounds for making the order , make an order directing the issue of a summons against the person named in the order for his examination and/or for the production of documents . Unless the Member otherwise directs , the examination of such person shall be held in Chambers . The order shall be in Form No.68 .

212 · . Examination on commission or by interrogation . -The Tribunal may , if it thinks fit, instead of issuing a summons to any person for his appearance before the Tribunal for examination , issue a commission to any person or authority authorized by the Tribunal within whose jurisdiction such person resides for the examination or make an order for his examination by interrogatories , as the Tribunal may think fit.

213 · . Service of the summons . -The summons issued in pursuance of the order shall be in Form No.69 and shall be served on the person to be examined not less than seven days before the date fixed for the examination . When the summons is served in person there shall be paid or tendered to the person summoned along with the summons a reasonable sum for his expenses to be fixed by the Member or Registrar of Tribunal with due regard to the scale of fees in force in the Tribunal . When the summons is -.erved by registered or speed post , such sum shall be sent to such person by any other manner .

214 · . Conduct o f the examination , -(1) The Liquidator shall conduct an examination . However , the Tribunal may , if for any reasons it thinks fit to do so . entrust the conduct of' the examination to any partner or creditors Where the conduct of the examination is entrusted to any person other than the Liquidator , the Liquidator shall nevertheless be entitled to be present at the examination in person or by advocate or by authorized representative , an d may take notice of the examination for bis own use and put-such questions to the person examined as ihs Tribunal may allow .

215 · . Notes of the deposition . -(1) The notice of the deposition of a person examined shall be signed by such person and shall be lodged in the office of the Registrar of Tribunal . But the notes shall not be open to the inspection of any creditor , partner or other person , except the Liquidator , nor shall a copy thereof or extract therefrom be supplied to any person other than the Liquidator , save upon orders of Tribunal .

216 · . Order for public examination of partners , designated partners , officers etc in connection with fraud etc -(1) Where an order is made for the examination 1 of any person or persons;:,the examination shall be held before the Member , the Member may direct that the whole or any part of the examination of any such person or persons , be held before any of the officers as may be mentioned in the order . Where the date of the examination has not been fixed by the order , the Liquidator shall take an appointment from the Member , or officer before whom the examination is to be held as to the date of the examination . The order directing a public examination shall be in Form No . 70 .

217 · . Notice of public examination . -Not less than seven clear days before the date fixed for the examination , the Liquidator shall give notice thereof to the creditors and partners of the LLP by advertisement in Form No.71 , in such newspapers as the Member shall direct , and shall within the same period , serve , either personally or by registered or speed poster through empanelled courier agency , on the person or persons to be examined , a notice in Form No.72 , of the date and hour fixed for the examination and the officer before whom it is to be held , together with a copy of the order directing the examination . Where a public examination is adjourned , it shall not be necessary to advertise the adjournment or serve notice thereof unless otherwise ordered .

218 · . Adjournment of public examination to Tribunal . -Where on an examination held before an officer appointed by the Member , such officer is of the opinion that the examination is being unduly or unnecessarily protracted or , for any other sufficient cause , he is of the opinion that the examination should be held before the Member , such officer may adjourn the examination of any person , or any part of the examination to-be held before the Member and submit his report to the Member . The Member may thereupon hold the examination himself or pass such orders as he may think fit .

219 · . Procedure for contumacy . -(1) If a person examined before an officer appointed by the Member refuses to answer to the satisfaction ^ such officer any question which he may put or allow to be put , such officer shall report such refusal to the Member and upon such report being made , the person in default shall be dealt with in the same manner as if he had made default in answering before the Member .

220 · . Notes of Examination . -The notes of every public examination shall , after being signed , form part of the records of winding up . The Liquidator , the person examined and any creditor or partner of the LLP , shall be entitled to obtain a copy thereof from the Tribunal on payment of the prescribed charges .

221 · . Shorthand notes of examination under above rules -In respect of any examination , the Tribunal may order that the evidence be taken down in shorthand . Where such order is made , the Member or the officer before whom theevidence is taken shall . nominate a person to take down the evidence and the costs , if any , occasioned thereby shall be paid out of the assets of the LLP . The shorthand note of the examination shall be transcribed and the transcript shall be read over to or by the person examined , an d signed by him .

222 · . Application by any person under examination for fraud,'etc . to be exculpated . -An application by any person ordered to be exculpated from any charges made or suggested against him , shall be made upon notice to the Liquidator and to such other persons as the Tribunal may direct .

223 · . Default in attending examination . -(1) If any person who has been directed by the Tribunal to attend for examination fails to attend at the time and place appointed for holding or processing with the same and no good cause is shown by him for such failure , or if before the day appointed for such examination , the Liquidator satisfies the Tribunal that such person has absconded or that there is reason to believe , that he is about to abscond with the view of avoiding the examination , the Tribunal may , if satisfied that notice of the date and hour fixed for the examination was duly served on such person , make'such orders as may be deemed fit .

224 · . Public examination in connection with fraud etc . -Where , in a voluntary windingup , an order is made for the public examination of any of the persons in connection with fraud , etc. , the procedures relating to a public examination in a winding-up by the Tribunal shall apply mutatis mutandis in respect of such examination .

225 · . Applications in connection with Liability for fraudulent conduct of business or to assess damages against delinquent partners , etc . -An application shall be made by a summons returnable in the first instance in chambers . The summons shall state the nature of the declaration or order for which the application is made , and the grounds of the application , and shall be served on every person against whom an order is sought not less than seven days before the day named in the summons for the hearing of the application . It shall not be necessary to file any affidavit or report before the return of the summons . The summons shall be in Form No . 74 or 74A with such variations as may be necessary .

226 · . Directions at preliminary hearing of summons . -On the return of the summons , the Tribunal may give such directions as it shall think fit as to whether points of claim and defense are to be delivered , as to the taking of evidence wholly or in part by affidavit or orally , as to the cross-examination , before the Member on the hearing , either in Tribunal or in Chamber , of any deponents to affidavits in support of or in opposition to the application , as to any report it may require the Liquidator to make , an d generally as to the procedure on the summons for the hearing thereof. f. Points of claim to be delivered shall be in Form No.75 or 75A , with such variations as may be necessary .

227 · . Application for further directions . -Where the Tribunal has directed that-points of claim and defense shall be delivered , it shall be open to either party who wishes to apply for any further direction as to any interlocutory matter , to apply , by restoration , of the summons , before the summons has been set down for trial , for such direction , upon giving two clear days ' notice in writing to the other party stating the grounds of the application . A copy of the notice shall be filed with the Registrar of Tribunal two clear days before the day fixed for the hearing of the application .

228 · . Application ,for disclaimer of onerous property . -(1) An application for leave to disclaim any part of the property of a LLP shall be made by a summons supported by an affidavit setting out the full facts relating to the .property , the parties interested and the nature of their interests , and stating whether the LLP is solvent and whether any notice has been served'on the liquidator by any party requiring him to elect whether or not he will disclaim .

229 · . Preliminary hearing of the summons . ~ The summons shall be posted before the Tribunal ex parte in the first instance for directions as to the persons on whom notice of the summons should be served , an d the Tribunal shall thereupon fix a date for the hearing

230 · . Claimant to furnish statement of his interest . -Where a person claims to be interested in any part of the property of a LLP , which the Liquidator wishes to disclaim , such person shall , if so required by the Liquidator , furnish a statement of the interest claimed by him . ·

231 · . Service of notice . -Notice of the date fixed for the hearing of the summons shall be in Form No.77 , and shall be served hot less than seven days before the date fixed for-the hearing , together with a copy of the summons and of the affidavit filed'in support thereof. f. The notice shall require that any affidavit-in-opposition to the summons shall be filed in Tribunal and a copy thereof served on the Liquidator of the LLP not later than two days before the date fixed for the hearing .

232 · . Order granting leave to disclaim . -On the hearing of the summons , the Tribunal may after hearing the Liquidator and such parties as may appear in response to the notices issued , and such other persons appearing and interested as the Tribunal may think fit to hear , grant leave to the Liquidator and to disclaim on such terms and conditions if any , as to the Tribunal may seem just . The order granting leave to disclaim shall be in Form No.78 . '

233 · . Disclaimer to be filed in Tribunal . -(1) Every disclaimer shall be filed in Tribunal by the Liquidator and shall not be operative until it is so filed. Where the disclaimer is in respect of a leasehold interest , it shall be filed in Tribunal forthwith . Notice of the filing of the disclaimer shall be given to the persons interested in the property . The disclaimer shall contain particulars of the interest disclaimed and a statement of the persons to whom notice of the disclaimer has been given . A disclaimer: shall'.be in Form No.79 , an d a notice of disclaimer in Form No.80 .

234 · . Vesting of disclaimed property . -Where the disclaimed property is a leasehold interest and an application is made by any person who either claims any interest in any disclaimed property or is under any liability riot discharged by the Act in respect of any disclaimed property , and nd after hearing any such persons as it thinks fit, make an order for the vesting of the property in , or the delivery of the property to , any person entitled thereto or to whom it may seem just that the property should be delivered by way of compensation for such liability as aforesaid , or a trustee for him , and on such terms as the Tribunal thinks just; and on any such vesting order being made , the property comprised therein shall vest accordingly in the person therein named in that behalf without any conveyance or assignment for the purpose:

236 · . Application for sanction of compromise . -Every application for sanction of a compromise or arrangement with any person shall be accompanied by a copy of the proposed compromise or arrangement and shall be supported by an affidavit of the Liquidator stating that for the reasons set out in the affidavit he is satisfied that the proposed compromise or arrangement is beneficial to the LLP . The Tribunal may , if.it thinks fit, direct notice of the application to be given to the Committee of Inspection , if there is one , an d to such other person as it may think fit.

237 · . Sale to be subject to sanction and to confirmation by Tribunal . -Unless the Tribunal otherwise orders , no property belonging to LLP which is being wound-up by the Tribunal shall be sold by the Liquidator without the previous sanction of the Tribunal , and every sale shall be subject to confirmation by the Tribunal and such order of confirmation or otherwise may be passed within sixty days of the filing of the report by the liquidator or the Provisional Liquidator , as the case may be .

238 · . Procedure at sale . -(1) Subject to the provisions of the Act and rules , every sale shall be held by the Liquidator by an agent or^an auctioneer approved by the Tribunal , and subject to such terms and conditions , if any , as may be approved by the Tribunal .

239 · . Expenses of sale . -Where property forming-part of a LLP's assets is sold by the Liquidator through an auctioneer or other agent , the gross proceeds of the sale shall , unless , the Tribunal otherwise orders , be paid over to the Liquidator by such auctioneer or agent and the charges and expenses connected with the sale shall afterwards be paid to such auctioneer or agent in accordance with the scales , if any , fixed by the Tribunal or as' approved by the Tribunal .

240 · . Declaration of distributable sum or return of assets . -No distributable sum to creditors or return of assets to partners shall be declared by the Liquidator without the sanction of the Tribunal . No payment shall be made to the creditors which would be deemed to be distributable sum without filing list of creditors and sanctioned by the Tribunal as distributable sum and no payment shall be made to the partners without filing final settlement of the list of settlement of partners and sanctioned by the Tribunal .

241 · . Notice of declaration . -The Liquidator shall give notice of the declaration of distributable sum not less than one month prior to the date fixed for the payment thereof. f. Unless otherwise directed by the Member , such notice shall be given,by advertisement in such newspapers as the Member shall direct and by sending by prepaid letter post under certificate of posting a notice to every person whose name appears in the list of creditors as on such date . The advert ; sement shall be in Form No.82 and the notice to creditor in FormNo.83 .

242 · . Form of authority to pay distributable sum . -A person to whom distributable-sum is payable may lodge with the Liquidator an authority in writing to pay such distributable sum to another person named therein . Such authority shall be in Form No . 84 .

243 · . Transmission of distributable sums by post . -Distributable sum may , at the request and risks of the persons to whom they are payable , be transmitted to him by registered post or any other mode as approved by the Tribunal , by cheques or Demand Drafts or any other manner as may be appropriate or as approved by the Tribunal within forty five days from the date of filing the list of creditors before the Tribunal .

244 · . Form of order directing return of Assets . -(1) Every order by which the Liquidator is authorized to make a return to partners of the LLP , shall , unless the Tribunal otherwise directs , contain or have appended thereto a list (which the Liquidator shall prepare) setting out in a tabular form the full names and addresses of the persons to whom the return is to be paid , and the amount of money payable to each person , and particulars of the transfers of economic interest (if any) which have been made or the variations in the list of partners which have arisen since the date of the settlement of the list of partners and such other information as may be necessary to enable the return to be made . The list shall be in Form No.85 , with such variations as circumstances shall require and the Liquidator shall send a notice of return to each partner by ordinary post under certificate of posting in Form No.86 .

245 · . Payment of distributable sum or return of Assets due to a deceased creditor or partner . -Where a claim made in respect of a distributable sum due to a deceased creditor or a return of contribution due to a deceased partner is Rs.500 or less , the Liquidator may , upon satisfying himself as to the claimant's right and title to receive the distributable sum or the return , as the case may be , apply to the Tribunal for sanctioning the payment of such distributable sum or return to the claimant without the production of a succession certificate or like authority . Where the Tribunal sanctions the payment , the Liquidator shall make the payment upon obtaining a personal indemnity from the payee .

246 · . Liquidator to apply for dissolution . -As soon as.the affairs of the LLP have been fully wound up , the Liquidator in a winding-up by the Tribunal shall file his final account with the Tribunal in Form No.89 and apply for orders as to the dissolution of the LLP . The application shall not be set down for hearing until the completion of the audit of the final accounts and the filing of the auditor's certificate in relation thereto . In the event , affairs of the LLP have not been wound up within one year from the date of the winding up order , the liquidator shall file an application before the Tribunal explaining the reasons and seek appropriate directions .

247 · . Dissolution of the LLP . -Upon the hearing of the application , the Tribunal may , after hearing the Liquidator and any other person to whom notice may have been ordered by the Tribunal , upon perusing the account as audited , make such orders as it may think fit to the dissolution of the LLP , the application , subject to the provisions of the Act , of the balance in the hands of the Liquidator or the payment thereof into the LLPs Liquidation Account in the public account of India and the disposal of the books and papers of the LLP and of the Liquidator .

248 · . Liquidator to pay the balance into public account . -Upon an order for dissolution being made , the Liquidator shall forthwith pay into the LLPs Liquidation Account in the public account of India any unclaimed or unpaid distributable sum payable to creditors or undistributed or unpaid assets refundable to partners in his hands on the date of the order of dissolution , and such other balance in his hands as he has been directed by the Tribunal to deposit into the LLPs Liquidation Account . A copy of the order of dissolution shall , within thirty days from the date thereof, f, be forwarded by the Liquidator to the Registrar in Form No . 11 who shall make in his books a minute of the dissolution of the LLP . Along with the copy of the order shall be filed with the Registrar , a statement signed by the Liquidator that the directions of the Tribunal regarding the application of the balance as per his final account have been duly complied with .

249 · . Conclusion of winding up . -The winding up of a LLP shall be deemed to be concluded , in the case of -

250 · . Application to declare dissolution void . -An application shall be made upon notice to the Central Government and the Registrar . Where the Tribunal declares the dissolution to have been void , the applicant shall file a certified copy of the order with the Registrar not later than thirty days from the date of the order .

251 · . Registers and Books to be maintained by the Liquidator . -(1) The Liquidator shall maintain the following .Registers and Books either in physical or digital format or both physical and digital:-

252 · . All money to be paid into Scheduled Bank . -(l),The Liquidator shall pay into the Public Account of India or the designated Scheduled bank (hereinafter referred to as the Bank) to the credit of an account in his Official name , all moneys received by him as the Liquidator of any LLP , and the realizations of each day shall be paid into the Bank without deduction not later than the next working day of the Bank , provided that the remittance of money into the Bank may be deferred until the realizations exceed rupees one thousand . All payments out of the account by the Liquidator above rupees one thousand shall ordinarily be made by cheques drawn against the said account:

253 · . Bills , cheques and securities to be deposited into bank . -All bills , cheques , hundies notes and other securities of a like nature payable to the LLP or to the Liquidator thereof shall , as soon as they come into the hands of the Liquidator , be deposited by him with the Bank for the purpose of being presented for acceptance and payment or for payment only , as the case may be , an d the proceeds when realised shall be credited by the Bank to the account of the Liquidator .

254 · . Payments into Bank-- Where the Tribunal makes an order directing any person to pay any money due to the LLP into the Public Account of India in the Reserve Bank of India or the designated Scheduled bank , instead of the Liquidator , the person so directed shall , at the time of making the payment , produce to the Bank a certified copy of the order or a payment in challan endorsed by the Liquidator under his signature . The money so paid shall be credited to the Liquidator's account into the Public Account of India or the designated Scheduled bank . The person making the payment shall give notice thereof to the Liquidator and produce before him the Bank receipt relating thereto .

255 · . Liquidator's Distributable sum Account . -(1) The Liquidator shall also open a separate distributable sum account for each LLP under liquidation either in the designated bank , or , with the sanction of the Tribunal , in any other Scheduled Bank , as may be convenient , under the name 'the Distributable Sum Account of (name of the LLP) in liquidation by the Liquidator' , into which account he shall , upon a declaration of distributable sum being made in the winding up of any LLP , deposit by transfer from his account , with the Reserve Bank of India or designated bank the total amount of the distributable sum payable upon such declaration . There shall be a separate account in respect of each declaration of distributable sum . All payments of distributable sum shall be made from the said Liquidator's distributable sum account and any unpaid balance in the account shall be transferred back to the Liquidator's account in the Reserve Bank of India or designated bank before being paid into the LLPs liquidation account as unclaimed distributable sums .

256 · . Fees to be credited to Central Government . -(1) In every winding up where the Official Liquidator becomes or acts as Liquidator or is appointed as Liquidator in terms of rule 29 , there shall be paid into the public account of India in the designated bank to the credit of the Central Government , from out of the assets of the LLP in liquidation (or by the petitioner as provided in clause (a) below) such amount as laid down in clause (b) on or before 30 l October the commission due for the preceding period ended 31 st t

257 · . Where the LLP has no available assets . -Where a LLP against which a winding up order has been made has no available assets , the Liquidator may , with the leave of the Tribunal , incur any necessary expenses in connection with the winding up out of any permanent advance or other fund provided by the Central Government or the Tribunal , and the expenses so incurred shall be recouped out of the assets of the LLP in priority to the debts of the LLP:

258 · . Investment of moneys . -All such money for the time being standing to the credit of the Liquidator at the Bank as is not immediately required for the purposes of winding up , shall be invested in Government securities or in interest bearing deposits in the designated schedule bank , or , with the previous sanction of the Tribunal , in interest bearing deposits in any other Scheduled Bank , in the name of/the Liquidator as Liquidator of the LLP to which the funds belong wherever beneficial to the liquidation:

259 · . Liquidator to examine the accounts for purposes of investment . -The Liquidator shall , at the end of every three months , examine the account of each liquidation in his charge to ascertain what moneys are available for investment , and shall make an entry at t . the end of every three months in the Record Book relating to the LLP of his having examined the account for the purpose and of the decision taken by him regarding the investment , an d in case he decides not to invest any surplus funds , the reasons for such decision .

260 · . Investments to be made by the Bank . -All investments shall be made by the Bank upon the written request of the Liquidator . The securities shall be retained in the Bank in the name and on behalf of the Liquidator , an d shall not be sold except by the Bank and under the written instructions of the Liquidator . When the securities are sold the proceeds shall be credited by the Bank to the account of the Liquidator .

261 · . Distributable sum and interest to be credited . -All distributable sums and interest accruing from securities or investments shall from time to time be received by the Bank and placed to the credit of the account of the Liquidator and intimation thereof shall be given to the Liquidator , who shall thereupon credit such distributable sum or interest in his accounts to the LLP to which the security or the investment relating thereto belongs .

262 · . Refund of Income-tax . -The Liquidator shall claim such refunds of income-tax as may be due in respect of any distributable sums or interest received on the securities or investments and credit the same when realised to the appropriate account .

263 · . Yearly Accounts to be filled.- (1) Unless otherwise ordered by the Tribunal the liquidator shall prepare , every year , a statement of accounts as on 31 st t

264 · . Form of accounts. -The Account shall be in Form No . 15 and shall be verified by a declaration . The final account shall be in Form No . 89 .

265 · . Nil Account -Where the liquidator has not , during the period of account , received or paid any sum of money on account of the assets of the LLP , he shall file an affidavit of no receipt or payment for the period .

266 · . Audit of the Liquidator's accounts.- (1) The accounts shall be audited by a person qualified to act as auditor of the limited liability partnership and for the purpose of the audit , the liquidator shall furnish the auditor such information as the auditor may require:

267 · . Auditors certificate to be filed. -One copy of the statement of accounts along with the auditor's report shall be filed with the Tribunal forthwith . The Tribunal may at any time require the production of, f, an d inspect , any books of accounts kept by the liquidator . Other copy of the statement along with the auditor's report shall be filed with the Registrar in Form No . 10 Hot later than 30 th September .

268 · . Audit fees . -Audit fees on the gross amount brought to credit , including the unrealized or unrecovered contribution of the partners on partners interest on investments and rents from properties , but after deducting (a) the amount spent out of the money received in carrying on the business of the LLP and (b) the amounts paid by the Liquidator to secured creditors (other than debenture holders) , shall be paid to the auditor and debited to the account of the liquidation to which the audit relates according to the following scale:-

269 · . Inspection of the account and certificate of audit . -Any creditor or partner shall be entitled to inspect the accounts and the auditor's certificate in the office of the Tribunal on payment of a fee as specified in Annexure , and to obtain a copy thereof on payment of the specified charges .

270 · . Account and auditor's report to be placed before Member . -Upon the audit of the account , the Registrar of Tribunal shall place the statement of account and the auditor's certificate before the Member for his consideration and orders .

271 · . Assistance for the Liquidator . -The Liquidator may , appoint one or more practicing Chartered Accountants or practicing Company Secretaries or practicing Cost Accountants or legal practitioners entitled to appear before the Tribunal or such other professionals or experts or valuer or agency as he considers necessary to assist hirri in the performance of his duties and functions under the Act or the rules , in accordance with the rule 42 .

272 · . Employment of additional or special staff where official Liquidator acts as Liquidator . -Where the Liquidator is of opinion that the employment of any special or additional staff is necessary in any liquidation , he shall apply to the Tribunal for sanction , an d the Tribunal may sanction such staff as it thinks fit on such salaries and allowances as to the Tribunal may seem appropriate . The special or additional staff shall be from exservicemen and in case of their non-availability , persons retired from Central Government , State Government , autonomous bodies of Central or State Governments and public sector undertakings . They shall- be on contractual basis till dissolution of a particular LLP or for five years whichever is earlier . In case his services are availed for more than one LLP , contract shall terminate as aforesaid and fresh contract may be entered into for another LLP .

273 · . Apportionment of expenses of common staff where official Liquidator acts as Liquidator - Where any staff.is employed to attend to the work of more than one liquidation , or any establishment or other charges are incurred for more than one liquidation , the expenses incurred on such staff and the common establishment and other charges , shall be apportioned by the Liquidator between the several liquidations

274 · . Application for examination- (1) The Central Government may at any time require any liquidator of an LLP which is being wound-up by the Tribunal to answer any inquiry in relation to any winding up in which he is engaged , and may , if the Central Government thinks fit , apply to the Tribunal to examine him or any other person on oath concerning the winding up .

275 · . Applicability of rules . -(1) ,Where an application is made to the Tribunal in pursuance of the provisions relating to the voluntary winding up of a LLP , whether or not an order shall have been made that the voluntary winding up shall continue , the proceedings contained in these rules , so , far as may be , shall be applied to the subjectmatter and mode of such application in a voluntary winding up;

276 · . Declaration of solvency - The declaration of solvency to be made by the partners of a LLP in Form No.2 with such variations as the circumstances may require .

277 · . Statement to be laid before meeting of creditors . -The statement of the assets and liabilities of the LLP to be laid before a meeting of creditors by a liquidator in a voluntary winding-up shall be in Form No.4 with such variations , as may be necessary .

278 · . Notice of appointment of LLP liquidator - The notice of his appointment which every LLP liquidator is required to be published in the newspaper shall be in Form No . 90 and the notice of the appointment to be delivered to the Registrar shall be in Form No 7 .

279 · . Security by LLP liquidator appointed by Tribunal . -(1) Every LLP Liquidator appointed by the Tribunal shall , before entering upon his duties as a Liquidator of the LLP for which he is appointed , furnish security in such sum and in such manner as the Tribunal may direct . The cost of furnishing the required security shall be borne by the LLP Liquidator and shall not be charged against the assets of the LLP as an expense incurred in the winding up .

280 · . Limit of remuneration of LLP liquidator appointed by the Tribunal . -An LLP liquidator shall not , under any circumstances whatever , make any arrangement for , or accept from any advocate , auctioneer or any other person connected with LLP of which he is the liquidator , or employed in or in connection with the winding-up of the LLP , any gift , remuneration , or pecuniary or other benefit whatever beyond the remuneration to which under the Act and the rules he is entitled as liquidator , nor shall he make any arrangement for giving up . or give up any part of such remuneration to any such person .

281 · . Restriction on purchase of goods.by LLP liquidator . -Where the LLP liquidator carries on the business of the LLP , he shall not , without the express sanction of the Tribunal , purchase goods for the carrying on of such business from any person whose connection with him is of such a nature as would result in his obtaining directly or indirectly any benefit out of the transaction . Where the LLP liquidator applies for sanction , he shall disclose in his application the nature of his interest in the transaction , and the cost of obtaining sanction of Tribunal shall be borne by the LLP liquidator personally .

282 · . Office of LLP liquidator vacated by his insolvency . -An LLP liquidator against whom an order of adjudication is made , shall thereby vacate his office , and for the purpose of the application of the Act and the rules , he shall be deemed to have been removed .

283 · . Resignation of LLP liquidator.-(1) An LLP liquidator who desires to resign his office shall summon separate meetings of the partners and creditors , if any , of the LLP to decide whether or not his resignation shall be accepted . If the partners and creditors , if

284 · . Duty of LLP liquidator upon resignation . -Upon a LLP liquidator resigning or being released or removed from his office , he shall deliver over to the new LLP liquidator all books kept by him , an d all other books , documents , papers and accounts in his possession relating to the LLP or to the office of the liquidator .

285 · . Books to be kept by the LLP liquidator . -(1) The LLP liquidator shall keep proper books of account in the form and manner specified in this part showing all receipts an d payments made by him in the course of the liquidation .

286 · . Banking account of the LLP liquidator . -(1) The liquidator shall open a account of the liquidator called the "Liquidation Account of f . -LLP " in a Scheduled Bank , into which he shall pay all money received by him as liquidator , an d the realization

287 · . Bills , cheques and securities to be deposited in Bank . -Ail bills , cheques , hundies , notes and other securities of a like nature payable to the LLP or to the liquidator thereof shall , as soon as they come into the hands of the liquidator be deposited by him with the Bank for the purpose of being presented for acceptance and payment or for payment only , as the case may be , and the proceeds when realised shall be credited by the Bank to the account of the liquidator .

288 · . Investment of surplus funds . -(1) All such moneys for the time being standing to the credit of the liquidation account as is not immediately required for the purposes of the winding up , shall be invested by the LLP liquidator in Government securities or in interest bearing deposits in a Scheduled Bank .

289 · . Liquidator's statements under rule 56 . -In a voluntary winding-up or a windingup under the supervision of the Tribunal , the statements required to be filed under Rule 56 with respect to the proceedings in and position of the liquidation of an LLP the winding up of which is not concluded within a year after its commencement , shall be filed with the Registrar twice in every year as follows:-

290 · . Submission of periodical reports to the Tribunal.- (1) The LLP Liquidator shall make periodical reports to the Tribunal and in any case make a report at the end of each quarter with respect to the progress of the winding up of the LLP in Form No . 8 .

291 · . Notice convening final meeting and the account to be laid before the meeting . -The notice convening the final meeting of the LLP and the creditors in a voluntary winding-up , shall be in Form No . 59 . The Accounts of the winding up to be laid by the LLP Liquidator before the said meeting or meetings shall be Form No . 9 .

292 · . Returns to Registrar . -The returns to be made to the Registrar after final meeting an d dissolution during voluntary winding up shall be in Forms Nos 10 and 11 respectively .

293 · . Inspection by creditor or partner of statements filed by liquidator . -Any partner or creditor , if any , of an LLP which is being wound up shall be entitled to inspect any of the statements filed with the liquidator on payment of a fee as prescribed in Annexure and to obtain a copy thereof or extract therefrom on payment of the prescribed charges as prescribed in Annexure .

294 · . Audit of the liquidators * account . -The partners , in a meeting , an d the creditors , if any of an LLP may , if and when they think fit , appoint an auditor to audit the accounts of the liquidator , an d shall fix the fees to be paid to such auditor .

295 · . Applications for stay of proceeding in the winding up - (1) An application shall be made by a summons , an d notice of the application shall be given to the LLP liquidator where he is not the applicant , to the respondents , if any , named in the application , an d to such other persons and in such manner as the Tribunal may direct .

296 · . Statement of payment - (1) The Statement to be furnished , under rule 60 to the Registrar by the Liquidator in a winding up by the Tribunal and a LLP Liquidator in a voluntary winding-up , when making any payment of unclaimed · distributable sums or undistributed assets into the LLPs Liquidation Account in the Reserve Bank of India or designated Bank under rule 61 , shall be in Form No.91 .

297 · . Unclaimed distributable sums or undistributed assets under investment . -For purposes of payment of unclaimed distributable sums and undistributed assets into the LLPs Liquidation Account , money invested or deposited at interest by the liquidator shall be deemed to be money in his hand , and when such money forms part of the unclaimed distributable sums or undistributed assets of the LLP , the liquidator shall realize the investment or withdraw the deposit and shall pay the proceeds into the LLPs Liquidation Account .

298 · . Operation and maintenance of the Account . -LLP Liquidation account shall be operated by the Registrar . The Registrar shall cause to be maintained in his office separate accounts in respect of each LLP whose unpaid distributable sums or undistributed assets are deposited in the said account .

299 · . Cost , expenses, charges or fees payable out of the assets in a winding up by the Tribunal -(1) The assets of a LLP in a winding up by the Tribunal remaining after payment of the'fees and expenses properly incurred in preserving , realizing or getting in the assets including , where the LLP has previously commenced to be wound up voluntarily , such remuneration , cost and expenses as the Tribunal may allow to the liquidator in such voluntary winding up , shall , subject to any order of the Tribunal and to the rights of secured creditors if any , be liable to the following payments which shall be made in the following order of priority , namely :-

300 · . Inspection of file . -(1) Every duly authorized officer of the and save as otherwise provided by the rules , every person who he

301 · . Appeal from Order of Tribunal to National Company Law Appellate Tribunal

1 · . LLPIN

2 · . Name of the Limited Liability Partnership

3 · . Full address of the registered office of the Limited Liability Partnership

4 · . Date of Passing resolution

5 · . Number of Partners I

6 · . Three-fourths majority of partners consented for voluntary winding up -Yes

1 · . Balance at Bank

2 · . Cash in hand

3 · . Investments

4 · . Debtors/Trade receivable

5 · . Loans & Advances

6 · . Inventories

7 · . Freehold Property

8 · . Leasehold Property

9 · . Plant & Machinery

10 · . Furniture , fittings etc .

11 · . Intangible Assets

12 · . Other Assets (to specify)

13 · . Outstanding contribution of the partners

1 · . Secured creditors (secured on specific assets) including workmen dues .

2 · . Cost of liquidation

3 · . Preferential Creditors

4 · . Creditors securedby floating charge on the assets

5 · . Unsecured creditors

6 · . Contingent liabilities

1 · . LLPIN

3 · . Full address of the registered office of the Limited Liability Partnership

4 · . Date of passing resolution

5 · . Date of declaration made on

6 · . Declaration and statement in Form 2 and 4 and valuer report are attached -

1 · . LLPIN

2 · . Name of the Limited Liability Partnership

3 · . Full address of the registered office of the Limited Liability Partnership

4 · . SRN of delivering of the Declaration of solvency by Designated Partner to the Registrar

5 · . Date of meeting of partners at which resolution for voluntary winding up was passed

6 · . Date of forwarding copy of the declaration etc to the creditors!"

7 · . Date of consent of creditors

8 · .

1 · . LLPIN

2 · . Name of the Limited'Liability Partnership

3 · . Name of LLP Liquidator or Liquidator .

4 · . Address of LLP Liquidator or Liquidator

5 · . In pursuance of rule 10(6)/29(7 ) of the rules I hereby declare that there is no conflict of interest and not lack of independence in respect of my appointment

1 · . LLPIN

2 · . Name of the Limited Liability Partnership

3 · . Address of the Registered Office of the Limited Liability Partnership

4 · . Purpose of form

5 · . (a) Date of appointment of LLP Liquidator by partners

6 · . In case the LLP has creditors , creditors consented under clause (b) or (c) of sub-rule (3) of rule 7 , Date of approval by two third majority of the creditors in value of LLP .

7 · . (a) In case , creditors do not approve of LLP Liquidator appointed by partners , date of appointment of another LLP Liquidator .

8 · . (a) Date of appointment of LLP Liquidator by the Tribunal

9 · . Name of LLP Liquidator Appointed as voluntary liquidator

10 · . Address of the LLP Liquidator

11 · . In case of removal. _

12 · . Incase of any other change

1 · .

2 · .

3 · . Date v of commencement of the winding-up

4 · . Name and address of the LLP Liquidator

11 · 248,292 and 295]

1 · . LLPIN

2 · . Name of the Limited Liability Partnership

3 · . Name and address of the LLP Liquidator or Liquidator

4 · . Date of passing of Order

5 · . Date of issue of certified copy of order

6 · . Reference of the rule

1 · . Name of the LLP

2 · . LLPIN

3 · . Registered office of the LLP

4 · . Petitioner's authorized representative

5 · . Date of presentation of petition

6 · . Name of the Liquidator

1 · . Date of taking the custody of property , assets and books of accounts .

2 · . Date of valuation of the property and assets .

3 · . Value of the property as per the valuation report .

4 · . Date of advertisement inviting bids .

5 · . Date of sale of property , assets etc .

6 · . Sale vaiue .

1 · . Number of debts not barred by limitation and amount .

2 · . Number of claim applications filed before the Tribunal and amount .

3 · . Number of debts barred by limitation and amount .

2 · . Date of adjudication of claims .

3 · . Date of submission of list to the Tribunal .

1 · . Date of declaration .

2 · . Rate of distributable sum .

3 · . Date of distribution .

1 · . Name of the professionals/experts

2 · . Purpose of appointment

3 · . Amount of fee

1 · . Amount of outstanding contribution .

2 · . Any other dues ,

3 · . Amount realized .

1 · . Date of settlement of list .

2 · . Rate of return declared ,

3 · . Date of distribution .

1 · . Name and address of the investigator .

2 · . Date of appointment .

3 · . Date of submission of report to the Tribunal .

1 · . LLPIN

2 · . Name of the Limited Liability Partnership

3 · . Name and address of the Liquidator

4 · . Name of the practising professional , experts etc , appointed by Liquidator to assist him

5 · . Address of practising professional , experts etc ,

6 · . Date of appointment

7 · . Purpose of appointment

8 · . In pursuance to rule 42(2) of the rules . I hereby declare that there is no conflict cf interest and not lack of independence in respect of my appointment .

2 · . Liabilities:

3 · (a) Total amount of partners contribution {with details of nature of contribution):

4 · . Legal proceedings (if any), instituted , pending or concluded during the period:

5 · . Causes which delay the termination of the winding-up:

6 · . Period within which the winding-up may probably be concluded:

2 · . The statements made in paragraphs of the petition herein now shown to me and marked with the letter 'A ' are true to my knowledge , and the statements made in paragraphs are based on information , and I believe them to be true .

1 · . [In the case of service of petition on a LLP , by leaving it with an officer or employee of the LLP at the registered office , or , if no registered office , at the principal or last known principal place of business of the LLP]

2 · . [In the case of no officer or employee of the LLP being found at the registered office or place of business]

3 · . [In the case of directions by the Member or Registrar of Tribunal for substituted service] . ^

4 · . [Where the service is by registered post.]

5 · . The copy served is a copy of the said petition now produced and shown to me marked "A' .

1 · . The address of the petitioner above named for the service of all notices , processes etc. , is that of his authorized representative Shri at

2 · . The LLP above named , viz (hereinafter referred to as 'the LLP') (LLPIN ) was incorporated in the month of 20 under the LLP Act , 2008 .

3 · . The registered office of the LLP is situate at

4 · . The business of the LLP is :

5 · . The names of partners and designated partners are as under:

1 · . That the ... LLP be wound up by the NCLT Bench under the

2008 · and'

1 · . The address of the petitioner above named for the service of all notices , processes etc. , is that of his authorized representative Shri at

2 · . The LLP above named , viz (hereinafter referred to as 'the LLP') (LLPIN ) was incorporated in the month of 20 under the Limited Liability Partnership Act , 2008 .

3 · . The registered office ofthe LLP is situate at t ,

4 · . The business ofthe LLP is

5 · . The names of partners and designated partners are as under:

6 · . The LLP is indebted to the petitioner in the sum of Rs for {state consideration for the debt , with particulars , showing that the debt claimed is due]*

7 · . The petitioner applied to the LLP for the payment of his debt by his notice of demand signed and dated served on LLP by causing it to be delivered at" t" its registered office , by registered post or otherwise , but the LLP has failed to pay the sum or to provide adequate security or re-structure or compound the debt the reasonable satisfaction ofthe creditor .

8 · The two-third in valueof creditors of the LLP consented that the LLP will not be able to pay for its debts in full from the proceeds of assets to be sold in voluntary winding up and propose that the LLP be wound up under the supervision of the Tribunal as winding up by the Tribunal . [Where the LLP is being already wound-up voluntarily , set out the facts showing that the voluntary winding up cannot be continued with due regard to the interests ofthe creditors.]

9 · . The petitioner , therefore , prays as follows:

1 · . That the .LLP may be wound up by the NCLT Bench under the provisions ofthe Limited Liability Partnership Act , 2008

2 · .

1 · . The address of the petitioner above named for the service of all notices , processes etc . is that of his authorized representative Shri at

5 · . The names of partners and designated partners are as under:

5 · . By a resolution of tliree fourth majority of partners of the LLP , at a meeting thereof, f, held on the day of.....20 it was resolved unanimously or by a three fourth majority of votes against votes , as follows :

1 · . Name of LLP

2 · . LLPIN

3 · . Registered Office of the LLP

4 · . Petitioner's authorized representative

5 · . Date of presentation of Petition

6 · . Name of the Liquidator '

1 · . Name of LLP

2 · . LLPIN

3 · . Registered Office of the LLP

4 · . Petitioner's authorized representative

5 · . Date of presentation of Petition

6 · . Name of the provisional liquidator .

386 · ^

0 · .Schedule IX

1 · . The above-named LLP was at the date of the order winding-up the same , viz . the day of....20... . and still is , justly and truly , indebted to me/us the sum of Rs for (here state consideration) , as shown in the schedule below . •

2 · . In respect of the said sum.~oFany part thereof, f, I say rteve""n6trn6rhavelhy partners or any of them , nor has any person , by my/our knowledge or belief, f, for my/our use , had or received any manner of satisfaction or security whatsoever , save and except the following: .

1 · . Where the affidavit.is.not by the.creditor , but by some person authorized by him , the deponent should state in . a separate paragraph his authority for making the affidavit and the means of his knowledge , and suitable alternations should be made .

20 · J...at....o'clock at my office to settle the list of Partners ~ of'theabove jna^etLLP|Whi^|ikhas

10 · i^hO

1 · . Partners are under no obligation to attend before the Liquidator if they are satisfied that the particulars contained in the notice are correct .

2 · . A change of address may be notified by giving notice by post before the date fixed for the settlement of the list . -

1 · [See rule IttJf 1™ * !

3 · " \

1 · . A meeting of the creditors of the above-named LLP will be held at ......(place) on day , the day of....20 at o'clock to determine whether or . not a Committee of Inspection shall be appointed to act with the Liquidator and who.are to be

9d · ?gari-toOTq zlti ^bhz^ioin Eioj&^rj'io^niteafjf c?ni Is sioy o? toifcio.K oliitrrs oT :mr.'4

1 · . That I did on the day of.. . .20 send to each creditor or partner mentioned in the LLP's statement of affairs a notice of the time and place of the (respective) meeting(s) of creditors , or partners .

2 · . That the notices for creditors were addressed to 1 the said creditors respectively according to their respective names and addresses appearing either in their proofs or in the statement of affairs or to the last known addresses of such creditors and that the notices for partners were addresses of the partners respectively according to their respective names and addresses appearing in the statement of affairs or to the last known addresses of such partners .

3 · . That I further sent . to . each of the officers of the LLP as mentioned in the statement attached , at his respective address a notice of the time and place of the (respective) meeting(s) of creditors or partners .

4 · . That I sent the notices by putting the same pre-paid into the post office at .on

5 · . That the notice was also advertised in (here set out the newspapers) dated .

1 · of the ere&tcSrs 8r $ai^s v o f l tiM ^ (Kere"''' v "-' !; enter tWf^^^^rmif^B^ oHh^ ? aSeis)7^2te ^ day of 20 at o'clock , at I was the chairman of the saidrrreeting. ir;i:i':

2 · . -Wsa^r^feMi^ ^ , . ^ said LllP'vvhm^rO^r ^ purposes amounting in the whole (as admitted) to the value of-Rs'^U76V c 'o?[i J :v.paflriers ,iL:j'!n of the said LLP and entitled to ....votes . , . . t x ,

3s · 9»/IJO fcoq GslX oJni bisq-tfsq sms * sriJ ^iiiJiXJq- vo ra;;uu;i afrj Jnss I *fil • >

1 · . The question(s) submitted to the said meeting was (were):

1 · . It is open to a creditor or partner to appoint the Liquidator as his proxy

2 · . If the proxy is given by a firm , sign the firm's trading name and add 'by Shri a partner in the said firm*. If the proxy is given by a body corporate , the form of proxy must.be under its common seal or under the hand of some officer duly authorized in that behalf and the fact that the officer is so authorized must be stated .

3 · . The proxy form when signed must be lodged with the Liquidator within the time mentioned in the notice convening the meeting at which it is to be used .

1 · . It is open to a creditor or partner to appoint the Liquidator as his proxy

2 · . If thei.proxy is givemby-a firm , sign the firm's trading name and add 'by Shri.; , a partner , in the-said firm' . If the proxy is given by a body corporate,;then.theform of proxy must^beunder its common seal or.under the hand-of some officer duly authorized in that behalf, f, and the fact that he is so authorized.must be stated .

3 · . The proxy form.when signed must be lodged with the Liquidator within the time mentioned.in the notice convening the meeting at which it is to be used .

4 · . Wherethe person giving proxy wishes to give instructions regarding voting on any amendments that may be moved or as the case may be , such instructions may be noted in the proxy if so desired .

1 · L ; i» (name and address of the person to whom the notice is addressed ^ ^ ^.^. ^ ^ •Property to be specifically described

9 · 1

2 · . A notice in the prescribed form specifying the amount due from each of the said partners were duly served by registered post or . ; ...·,;·..-<&£astecfee-rnayifie^oa such partners respectively . U'M^£.. . ..... . ...TAOVi *& v&)

3 · . The respective amounts set opposite the names of such partners respectively in the fifth , column of the said schedule are the true-amounts due and owing by them respectively in respect of .

1 · / That (name and description ) * be summoned to attend the NCLT.; Bench on........day the day of. f. 20 , at o'clock , for the purpose of being examined concerning the property or books or papers of the LLP in his possession or his indebtedness to the LLP or the "promotion , formation , trade , dealings , property , books or papers , or affairs of the LLP** or to extend co - operation in discovery'and delivery of property , assets , books etc and the said be ' required to bring with him and produce at the said time and place the documents mentioned in the schedule hereto , an d all other books , papers , deeds , writings and other documents in his custody or power in any way relating to the above-named LLP**:

2 · . That the Liauidator do have the conduct of the examination of the said person(s);

3 · . That the examination shall be in Chambers or in NCLT _ Bench;

4 · . *That (name) being a creditor or Partner of the said LLP be at liberty to attend or take part in the said examination

1 · . That the several persons whose names and addresses are set forth in ihe schedule hereto do attend before the NCLT Bench on the day and hour to be appointed for the purpose , and be publicly examined as to the promotion or foniiation or the conduct of the business of the LLP , or as to their conduct and dealings as officers of the LLP .

3 · . That the examination shall be held before (here name the officer and follow up with any further directions that may be given relating to the conduct of the examination or the matter on which the persons are to be examined) .

1 · . A declaration that business of the said LLP was carried on from the . 20 to the 20 (the date of the commencement of the winding-up of the LLP) , with intent to defraud creditors and for other fraudulent purposes by reason of the fact that (Here set out the facts showing the fraudulent purposes , e.g. , that the LLP continued to trade and to obtain goods on credit and to incur other liabilities without any means or prospect of being able to pay or provide for payment thereof,) and that the respondents as the of the LLP were knowingly parties to the carrying on of the business of the said LLP in the manner aforesaid .

3 · . A declaration that the said respondents are jointly and severally liable to pay to the Liquidator sums amounting to Rs being the amount of debts owing by the LLP in respect of goods supplied to or services rendered to or other liabilities incurred by the said LLP during the period aforesaid or such part of the said sums as to the NCLT Bench shall seem fit after due inquiry .

4 · . An order for payment to the Liquidator by the said respondents of the said sum of Rs or such other sum as to the NCLT Bench shall seem fit.

5 · . An order that for the purpose of giving effect to the foregoing declaration , the liability of the respondent (name) shall constitute a first charge on (Here set out the debt , mortgage or interest of the respondent on which the charge is created) , and that the liability of the respondent Sh , thereunder shall be and constitute a first charge on the Sh issued by the said LLP to him and the money secured thereby .

6 · . An order that the respondents do pay to the applicant costs of and incidental to this application .

7 · . Such other order in the premises as the NCLT Bench shall think fit to make .

1 · . A declaration that the respondents , the (designated partners , partners , officers , etc . as the case may be ) of the above LLP had misapplied , retained or become liable or accountable for the money or property of the LLP , or were guilty of misfeasance and breach of trust in relation .to the said LLP in (here set out briefly the ground on which the declaration is sought , e.g . lending without consideration and without taking any security Rs of the said LLP to on ...20 whereby the same became wholly lost to the said LLP on the adjudication of the said as insolvent on 20 20..... . or as the case may be)

2 · . An order that all necessary inquiries be made and accounts taken for ascertaining what sums the respondents are liable to contribute to the assets of the said LLP by way of compensation for such misfeasance and breach of the trust as aforesaid .

3 · . An order that the respondents do jointly and severally contribute to the assets of the said LLP and do pay to the Liquidator or the said LLP all such sums as they may be found liable to contribute to such assets together with interest on such sums at the rate of per cent per annum as from the several dates when the said sums were respectively wrongfully paid away until the date of replacement

4 · . An order that the said respondents do pay the costs of and incidental to the application .

5 · . Such other order as in the premises , the NCLT Bench shall think fit to make .

1 · . The above-named LLP [hereinafter called 'the LLP'] was incorporated on the 20 with a contribution of Rs

2 · . By an order made on the 20.... . , the LLP was ordered , to be woundup bytheNCLT Bench .

3 · . The respondent was a designated partner/partner/officer etc . of the said LLP (state the position occupied by the respondent in the LLP and the period during which he occupied such position and the salary paid to him) .

4 · . Etc . [set out in separate paragraphs , as may be necessary , the nature of the business of the LLP , the way in which it was carried on and the facts showing that the business was conducted fraudulently and that the respondent was knowingly a party to the same.] " - '

1 · . A declaration that the respondent is liable without any limitation of liability for all the debts of the LLP amounting to the sum of Rs

2 · . If necessary , an amount of debts of the LLP .

3 · . Payment by the respondent of the said sum of Rs..... . or other sum for which he

1 · . The above named LLP (hereinafter called 'the LLP') was incorporated on the .. . .20... . with a contribution of Rs

2 · . By an order dated the 20 the LLP was ordered to be wound -up by the NCLT Bench [or as the case may be] .

3 · . The respondents were at all material times [state the position occupied by each of them .e.g . designated partner , partner or officer of the LLP]

4 · . Etc . [set out in separate paragraphs as may be necessary the main facts showing the misfeasance or breach of trust committed by each of the respondents and the amounts which they are " jointly and severally liable to make good to the LLP in consequence of such misfeasance or breach of trust] .

1 · . The above-named LLP [hereinafter referred to as the LLP) was ordered to be wound up by this NCLT Bench by order dated 20.... , or the above -named LLP resolved by a resolution passed on that it should be wound-up voluntarily , and I was appointed Liquidator or LLP Liquidator for the purpose of the winding-up .

2 · . By a lease dated the day of 20 ... , made between of the one part' 1 an d the LLP of the other part , the said demised unto the LLP all that (specify shortly the premises leased and the rent , mentioning any special covenants) . The said lease* is now produced and shown to me marked 'A' .

3 · . The premises so demised to the LLP were used by them for the purposes of (specify what) but have not been occupied or used by the LLP since the month of 20..;'... , (etc. , as the case may be) nor are there any goods and chattels of the LLP thereon .

4 · . I have/have not endeavored to sell the said lease . Having regard to the rent payable an d the terms thereof, f, the lease is not a profitable one . I have/have not entered into possession of the premises thereby demised or exercised any act of ownership in relation thereto (or as the case may be) .

5 · . The said lease is of no benefit to the LLP , its creditors or partners , an d to the best of my knowledge , information and belief there are no persons interested in the said lease except the LLP and the lessors as aforesaid (or , as the case may be , an d state any advantages sought to be attained by the disclaimer , how it would affect other people , etc.).. .

6 · . (If the 'disclaimer ' is out of time , facts in explanation on which the Tribunal may be properly asked to extend the time should be stated) .

7 · . [On the 20 , I received a notice from of requiring me to say whether or not it was my intention to disclaim the said contract . The notice is hereto annexed , marked on the day of 20.... , within 28 days of the receipt of the said notice (or if the Tribunal has extended the time , add , by leave of the Tribunal notwithstanding that 28 days had elapsed since the receipt by me of the said notice) I gave notice to the said of my intention to make this application to the Tribunal . A copy of the said notice is hereto annexed and marked ) .

8 · . The assets of the LLP are insufficient to meet the claims of the creditors (or as the case may be) .

9 · . In these circumstances , I ask for leave to disclaim the said lease , and the said should be allowed to prove for the loss suffered by reason of the said disclaimer along with the other creditors .

2 · . And whereas on the 20 , an order was made for the winding-up of the LLP by NCLT Bench or the LLP resolved to be wound d up voluntarily and Shri was appointed liquidator for purposes of winding-up;

3 · . And whereas the Liquidator or LLP Liquidator of the said LLP was by order dated..... . 20 given leave to disclaim the said lease;

4 · . And whereas the said Liquidator or LLP Liquidator of the above-named LLP on the 20 gave notice of his intention to disclaim the said lease , and by writing under his hand dated 20 , disclaimed the said lease , and filed such disclaimer in these proceedings on the 20 and served notice thereof on or about the ....20... . on the said Sh , the applicant;

5 · . And whereas upon the hearing of this application by summons of the said Sh , the applicant, for an order that the respondent Sh , do elect whether or not he will take a vesting order of the disclaimed property comprised in the said lease , the NCLT Bench on 20 , ordered that unless the said respondent Sh within 14 days after the service of the said order on him applied for a vesting order of the said lease subject to the conditions mentioned in the said order , the said respondent , Sh , be excluded from all interest in and security upon said premises .

6 · . And whereas the said order was duly served on the said respondent Sh , as appears from the affidavit of ' . filed 20

7 · . And whereas the said respondent Sh , has not applied or intimated his, , intention to apply for a vesting order within the time limited by the said order [*or the said respondent Sh , has applied for a vesting order of the said lease.]

1 · . That the said respondent Sh , be and is hereby excluded from all interest in and security upon the premises aforesaid [and that the property do vest in ] .

1 · . The opening and closing balances should be struck for each day .

2 · . Under 'Particulars ' it should be shown by whom or to whom and on what account the payment is made .

1 · . Description of property :

2 · . Name and address of tenant:

3 · . Date of tenancy :

4 · . Period of tenancy:

5 · . Rent (monthly or annual):

6 · . Special terms , if any :

7 · . Arrears on date of taking charge of property :

8 · . Advance received , if any :

1 · . A single register may be maintained for all the LLPs in Liquidation , but the register should be maintained LLP-wise , sufficient number of pages being allotted to each LLP .

2 · . Applications made by or against the LLP which are in the nature of suits should also be entered in this Register .

1 · . This Register is common to all the liquidations administered by the Liquidator , an d entries in this Register should be made as and when sales of property are held .

2 · . The any amount either by way of E.M.D or advance or consideration shall be received only by way of demand draft or cash .

3 · . Date of winding-up order :

4 · . Date of commencement of winding-up :

5 · . Period of the account:

1 · . Cash in hand of the Liquidator

1 · . Only claims admitted either wholly or in part should be entered in this Register .

2 · . The table on top should be reserved for claims and the page on the bottom for Distributable sums .

1 · . This Register should be kept LLP- wise

2 · . Advances made by the Liquidator to any person or made to the Liquidator by any person should be entered in this Register .

1 · . Secured creditors including workmen dues

2 · Preferential creditors

5 · . Return to partners

2008 · Voluntary Winding-up