Sections 48 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
When an inspector fears that books and papers may be destroyed or tampered with, section 48 lets him ask a magistrate for a seizure order, with limits on how long he may keep what he seizes. Section 49 then deals with the end of the process: interim and final reports to the Central Government, and who gets a copy. If you face either step, our dispute resolution team can help you protect your position.
If an inspector has reasonable ground to believe that books and papers of or relating to the LLP, another entity, or a partner or designated partner may be destroyed, mutilated, altered, falsified or secreted, he may apply to the Judicial Magistrate of the first class or the Metropolitan Magistrate for a seizure order (s.48(1)). Seized papers may not be kept for more than six months continuously (s.48(3) proviso). The inspector makes interim reports if directed and a final report on conclusion to the Central Government, which must send a copy of any report other than an interim report to the LLP's registered office and to others dealt with (s.49).
Section 48: seizure of documents
Section 48(1): the application
"Where in the course of investigation, the inspector has reasonable ground to believe that the books and papers of, or relating to, the LLP or other entity or partner or designated partner of such LLP may be destroyed, mutilated, altered, falsified or secreted", he may apply to the Judicial Magistrate of the first class or, as the case may be, the Metropolitan Magistrate, having jurisdiction, for an order for the seizure of the books and papers.
So the inspector cannot seize on his own. He needs a magistrate's order. The ground must be reasonable belief about the risk to the records, the five verbs in the text being destruction, mutilation, alteration, falsification and secretion.
Section 48(2): what the order may allow
After considering the application and hearing the inspector, if necessary, the Magistrate may by order authorise the inspector:
- (a) to enter, with such assistance as may be required, the place or places where the books and papers are kept;
- (b) to search that place or those places in the manner specified in the order; and
- (c) to seize books and papers which the inspector considers necessary for his investigation.
Section 48(3): custody and return
The inspector keeps the seized books and papers in custody for such period, not later than the conclusion of the investigation, as he considers necessary, and then returns them to the entity or person from whose custody or power they were seized, informing the Magistrate of the return.
| Limit | Text |
|---|---|
| First proviso | The books and papers shall not be kept seized for a continuous period of more than six months |
| Second proviso | Before returning, the inspector may place identification marks on the books and papers or any part of them |
Section 48(4): the procedure code
"Save as otherwise provided in this section, every search or seizure made under this section shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to searches or seizures made under that Code."
From 1 July 2024 the Code of Criminal Procedure, 1973 was replaced by the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS). The Act's text still reads as quoted, and the new section numbers are not given here.
Section 49: the inspector's report
Section 49(1): interim and final
The inspectors may, and if so directed by the Central Government, shall, make interim reports to that Government. On the conclusion of the investigation, they shall make a final report to the Central Government. Any report shall be written or printed, as the Central Government may direct.
Section 49(2): who gets a copy
| Clause | Provision |
|---|---|
| (a) | The Central Government shall forward a copy of any report (other than an interim report) to the LLP at its registered office, and also to any other entity or person dealt with or related to the report |
| (b) | The Central Government may, if it thinks fit, furnish a copy on request and on payment of the prescribed fee to any person or entity related to or affected by the report |
Two practical consequences follow.
- Interim reports are not forwarded as of right. Clause (a) excludes them. The text does not say that an interim report cannot be furnished, but clause (a)'s duty applies to other reports only.
- A person "affected by" the report may request a copy, and the Government may, in its discretion, provide it for the prescribed fee. The Act states no fee, and this article states none.
The report is not the end. Section 54 makes a copy of the inspector's report, authenticated as prescribed, admissible as evidence in legal proceedings, and sections 50 to 52 allow prosecution, a winding-up petition and recovery proceedings. See sections 50 to 52 and sections 53 and 54.
Example. An inspector investigating Sethi Builders LLP learns that a partner plans to remove ledgers from the registered office. He applies to the Metropolitan Magistrate, who authorises entry and search and seizure of the ledgers. The ledgers are held for five months and returned, and the Magistrate is told of the return. Later the inspector files a final report. The Central Government sends a copy to the LLP's registered office. A bank that was dealt with in the report asks for a copy and the Government, in its discretion, furnishes it on payment of the prescribed fee.
Practical points
- Do not move, alter or remove books once an investigation has started; the seizure ground in s.48(1) is the risk of destruction, mutilation, alteration, falsification or secretion.
- If papers are seized, ask for a list and note the date. The six-month limit is on a continuous period.
- Make sure the registered office is staffed and the address on record is current, because the Government's copy of the final report goes there under s.49(2)(a).
- If you are a third party named in the report, consider asking for a copy under s.49(2)(b).
- Where an investigation ends in prosecution, the courts' jurisdiction is in sections 77 and 77A.
Need help with a seizure or an inspector's report?
A seizure order and a report both shape what happens next, whether that is a prosecution, a petition or a claim. Our dispute resolution team can examine the order, advise on the six-month limit and prepare your response to the report.
Key takeaways
- An inspector needs a magistrate's order to seize books and papers (s.48(1), (2)).
- Seized records may not be kept for more than six months continuously, and the Magistrate must be told of their return (s.48(3)).
- Searches and seizures follow the Code of Criminal Procedure, 1973 as written (s.48(4)); it has since been replaced by the BNSS.
- Interim reports go to the Government; a final report follows on conclusion (s.49(1)).
- The LLP at its registered office, and others dealt with, must be sent a copy of any report other than an interim report (s.49(2)(a)).
Read next
- Sections 46 and 47: inspector's powers
- Sections 50 to 52: prosecution, winding up and recovery after investigation
- Sections 53 and 54: expenses of investigation and report as evidence
- Investigation of affairs of LLP
Disclaimer: Based on the Limited Liability Partnership Act, 2008 as amended by the Limited Liability Partnership (Amendment) Act, 2021, as consulted on 1 October 2026. Forms, fees and procedure are set by the LLP Rules, 2009 as amended from time to time. This article is general information, not legal advice; check the official text before acting.