Sections 67A 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.
Sections 67A, 67B and 67C were inserted by clause 19 of the Limited Liability Partnership (Amendment) Act, 2021. They allow the Central Government to establish or designate Special Courts for the speedy trial of offences under the Act, say who presides, fix where an offence is tried, permit summary trial in some cases and give the High Court powers of appeal and revision. For disputes and prosecutions involving an LLP, see our legal dispute resolution service.
The Central Government may, by notification, establish or designate Special Courts for speedy trial of offences under the Act (67A(1)). A Sessions Judge or Additional Sessions Judge sits where the offence carries imprisonment of three years or more; otherwise a Metropolitan Magistrate or Judicial Magistrate of the first class (67A(2)). Offences are triable only by the Special Court for the area of the LLP's registered office (67B(1)). Summary trial is possible for offences up to three years, with no sentence above one year in such a trial. The High Court hears appeals and revision as if the Special Court were a Court of Sessions (67C).
At a glance
| Section | What it provides |
|---|---|
| 67A(1) | Central Government establishes or designates Special Courts by notification |
| 67A(2) | Composition: Sessions Judge or Additional Sessions Judge (offences of three years or more), or Magistrate (other offences) |
| 67A provisos | Interim position: courts designated under section 435 of the Companies Act, 2013 deemed Special Courts; ordinary courts try offences until then |
| 67B(1) | Offences triable only by the Special Court for the area of the registered office |
| 67B(2) | Special Court may also try other offences charged at the same trial |
| 67B(3) | Summary trial of offences up to three years; limits on sentence |
| 67C | High Court powers of appeal and revision |
Section 67A(1): establishing Special Courts
"The Central Government may, for the purpose of providing speedy trial of offences under this Act, by notification, establish or designate as many Special Courts as may be necessary for such area or areas, as may be specified in the notification." The text leaves the number and the areas to the notification.
Section 67A(2): who sits
The Special Court consists of:
- (a) "a single Judge holding office as Sessions Judge or Additional Sessions Judge, in case of offences punishable under this Act with imprisonment of three years or more"; and
- (b) "a Metropolitan Magistrate or a Judicial Magistrate of the first class, in the case of other offences".
The judge or magistrate is "appointed by the Central Government with the concurrence of the Chief Justice of the High Court". So the rank of the court depends on the maximum imprisonment for the offence. An example of an offence with heavy imprisonment is the fraud provision, section 30; our article on section 30 explains it.
The two provisos: until Special Courts exist
- Until Special Courts are designated or established under 67A(1), "the Courts designated as Special Courts in terms of section 435 of the Companies Act, 2013 shall be deemed to be Special Courts for the purpose of trial of offences punishable under this Act".
- "Notwithstanding anything contained in the Code of Criminal Procedure, 1973", an offence triable by a Special Court shall, until a Special Court is established under this Act or the Companies Act, 2013, be tried by a Court of Sessions, or the Court of Metropolitan Magistrate or a Judicial Magistrate of the first class, as the case may be, exercising jurisdiction over the area.
A note on criminal procedure: the Act cites the Code of Criminal Procedure, 1973 as written. From 1 July 2024 that Code was replaced by the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS); no new section numbers are given here, so read the references with the BNSS in mind.
Section 67B(1): where an offence is tried
"Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences specified under sub-section (1) of section 67A shall be triable only by the Special Court established or designated for the area in which the registered office of the limited liability partnership is situated in relation to which the offence is committed". Where more than one Special Court exists for the area, the High Court concerned specifies which one.
The test is the registered office of the LLP, not the place where the act happened. This ties back to section 13 on registered office; see our article on section 13. The reference in 67B(1) is to "sub-section (1) of section 67A", which, as printed, speaks of Special Courts rather than of a list of offences; we read it as covering offences under this Act, and the official text should be checked.
Section 67B(2): joinder of other offences
"While trying an offence under this Act, a Special Court may also try an offence other than an offence under this Act with which the accused may, under the Code of Criminal Procedure, 1973 be charged at the same trial." So related offences can be tried together, subject to what the Code allows.
Section 67B(3): summary trial
The Special Court may, "if it thinks fit, try in a summary way any offence under this Act which is punishable with imprisonment for a term not exceeding three years". Two provisos limit it:
| Limit | Text |
|---|---|
| Sentence | In a summary trial, "no sentence of imprisonment for a term exceeding one year shall be passed" |
| Switch to regular trial | If it appears that a sentence above one year may be needed, or that summary trial is for any other reason undesirable, the Special Court records an order after hearing the parties, recalls any witnesses already examined and proceeds under the procedure for regular trial |
Section 67C: appeal and revision
"The High Court may exercise, so far as may be applicable, all the powers conferred by Chapters XXIX and XXX of the Code of Criminal Procedure, 1973 on a High Court, as if a Special Court within the local limits of the jurisdiction of the High Court were a Court of Sessions trying cases within the local limits of the jurisdiction of the High Court." Those Chapters of the 1973 Code deal with appeals and with reference and revision; the Act itself does not describe them, so read the current procedural code for details.
How these sections link to sections 77 and 77A
Section 77, as substituted in 2021, says that from the date Special Courts are established or designated, the Special Court under 67A(2)(a) has jurisdiction to impose punishment under section 30, and pending criminal cases before Magistrates are transferred to the Special Court under 67A(2)(b). Section 77A allows only Special Courts to take cognizance. See our article on sections 77 and 77A.
Example. An offence is alleged against Dhawan Enterprises LLP, whose registered office is in Jaipur. Under 67B(1) the case goes to the Special Court for the area including Jaipur, not to a court in the city where a partner lives. If the offence carries a maximum of two years, a Magistrate-level Special Court tries it, and may do so summarily, though without a sentence above one year.
Need help in an LLP prosecution or dispute?
Prosecution under the Act now runs through Special Courts with their own rules on venue and trial. If your LLP or a partner faces a complaint, our legal dispute resolution team can review the position and the options, including whether compounding is open.
Key takeaways
- Sections 67A to 67C were inserted by the 2021 Act and give the Act its own Special Courts.
- A Sessions Judge sits for offences of three years or more; a Magistrate for others.
- Trial is only before the Special Court for the area of the LLP's registered office (67B(1)).
- Summary trial is allowed for offences up to three years, with a one-year sentence cap.
- The High Court has appeal and revision powers as if the Special Court were a Court of Sessions (67C).
- Until Special Courts are set up, the Companies Act, 2013 Special Courts or ordinary courts try offences.
Read next
- Sections 77–77A: jurisdiction of courts and cognizance of offences
- Section 67: application of Companies Act provisions
- Penalty Provisions Under LLP Act: Complete List
- Compounding of Offences Under LLP Act
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.