Sections 70 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.
Section 70 makes it an offence to sign a statement, notice or intimation under the registration chapter that carries particulars the signer knows to be false or incomplete, or does not believe to be true or complete. The punishment is imprisonment up to three months, or fine, or both. Section 71 lets the State Government make rules on fees, forms and procedure, which is why the details of registration differ from State to State. For a registration that is accurate from the start, our partnership firm registration service can help.
Any person who signs any statement, amending statement, notice or intimation under Chapter VII containing particulars which he knows to be false or does not believe to be true, or which he knows to be incomplete or does not believe to be complete, is punishable with imprisonment up to three months, or with fine, or with both (s.70). The State Government may, by notification in the Official Gazette, make rules on fees, forms, the register, procedure and related matters; rules must be previously published and laid before the State Legislature (s.71).
Section 70: penalty for false or incomplete particulars
| Element | Text |
|---|---|
| Who | Any person who signs a statement, amending statement, notice or intimation under this Chapter |
| Conduct | The document contains particulars that he knows to be false or does not believe to be true, or that he knows to be incomplete or does not believe to be complete |
| Punishment | Imprisonment which may extend to three months, or fine, or both |
What the text covers
- Documents: a "statement, amending statement, notice or intimation". These are the documents filed under sections 58 to 63; see section 58, sections 60 and 61 and sections 62 and 63.
- State of mind: the section is aimed at a person who knows a particular is false or incomplete, or who does not believe it to be true or complete. An honest mistake that the signer did not know of does not match the words. The text gives no further guidance on how knowledge or belief is to be shown.
- Two kinds of defect: a particular that is false, and one that is incomplete. Leaving something out can therefore be as serious as stating something untrue.
- Every signatory: the section applies to any person who signs. Since all partners (or their specially authorised agents) sign the statement under section 58, each signer's own knowledge and belief is relevant.
The punishment
The text gives imprisonment which may extend to three months, or fine, or both. No amount of fine is stated in the text of section 70. The section does not say who prosecutes or in which court; this article does not go beyond the text.
Link with section 68
A recorded statement is conclusive proof of the facts stated against those who signed it; see section 68. Together, sections 68 and 70 mean that what you sign becomes both proof against you and a matter of criminal liability if you knew it to be false or incomplete. Mistakes found later can be corrected under section 64; see sections 64 and 65.
Example. A firm's statement says that partner Karan joined on 1 April, though the partners all know he joined in October, and they sign it that way to show a longer period. Each signer who knew the particular was false falls within the words of section 70. By contrast, a partner who signed in good faith, believing the date correct, does not match the words.
Section 71: power to make rules
71(1): fees
The copy consulted begins "The Statement may be notification in the official Gazette make rules"; "Statement" is a typing error for the State Government and the sentence is read by sense. The State Government may, by notification in the Official Gazette, make rules prescribing the fees that:
- accompany documents sent to the Registrar;
- are payable for inspection of documents in the Registrar's custody; or
- are payable for copies from the Register of Firms.
The copy then carries a proviso that such fees shall not exceed the maximum fees specified in Schedule I. In this copy, Schedule I sits after the end of the Act, in a Madhya Pradesh fee notification, and cites a Madhya Pradesh amendment of section 71. It is not clear from the copy whether this proviso is central text or a State insertion, so this article does not rely on it and states no fee figure. Check the official text and your State's rules.
71(2): other rules
The State Government may also make rules:
| Clause | Subject |
|---|---|
| (a) | The form of the statement under section 58 and of its verification |
| (b) | Requiring statements, intimations and notices under sections 60, 61, 62 and 63 to be in prescribed form, and prescribing the form |
| (c) | The form of the Register of Firms, the mode of making entries, and the mode of amending entries or making notes |
| (d) | Regulating the procedure of the Registrar when disputes arise |
| (e) | Regulating the filing of documents received by the Registrar |
| (f) | Conditions for inspection of original documents |
| (g) | Regulating the grant of copies |
| (h) | Regulating the elimination of registers and documents |
| (i) | Maintenance and form of an index to the Register of Firms |
| (j) | Generally, to carry out the purposes of this chapter |
71(3) and 71(4): safeguards
- 71(3): all rules made under the section are subject to the condition of previous publication.
- 71(4): every rule made by the State Government shall be laid, as soon as it is made, before the State Legislature.
What this means for you
Because the form of the statement, its verification, the fees, the register's form and the procedure are all left to State rules, there is no single national form or fee in the central Act. This article names none. A firm in one State may find a different form, fee, and even online process from a firm in another. For the general picture, see partnership registration process: State-wise guide.
A Madhya Pradesh amendment of section 71 is evidently mentioned in the copy consulted. It applies in that State only. Other States may have amended Chapter VII differently, and this article does not describe amendments that are not in the text.
What can the deed change?
Neither section is subject to contract between the partners. A deed cannot waive criminal liability for a false statement, and cannot change State rules. It can set an internal process, for instance that a particular partner checks and certifies every statement before signature.
Practical points
- Check every particular before signing: names, addresses, joining dates, duration, places of business.
- Do not leave out facts the form asks for.
- Correct mistakes you discover, with all signatories, under section 64.
- Use your State's current rules for form, fee and verification.
Need help with an accurate filing?
A careful statement protects each signing partner. Our partnership firm registration team can check the particulars against your deed and records, prepare the filing in your State's form, and help correct a statement already filed if it has errors. Share the deed and the draft statement with us.
Key takeaways
- A person who signs a statement, amending statement, notice or intimation under Chapter VII with particulars he knows to be false or incomplete, or does not believe to be true or complete, is punishable with imprisonment up to three months, or fine, or both (s.70).
- No amount of fine appears in the text of section 70.
- The State Government makes rules on fees, forms, the register and procedure, subject to previous publication and laying before the State Legislature (s.71).
- Forms and fees differ by State; the central Act names no form number or fee.
Read next
- Section 69: effect of non-registration
- Sections 72 to 74: public notice, repeals and saving
- Section 58: application for registration
- Partnership registration process: State-wise guide
Disclaimer: Based on the text of the Indian Partnership Act, 1932 as consulted on 1 October 2026. Several States have amended the registration chapter and make their own rules, forms and fees for the Registrar of Firms. This article is general information, not legal advice; check the official text and your State's rules before acting.