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 deals with repeat offenders: for a second or later offence an LLP, partner or designated partner is punishable with imprisonment as provided, and where the offence carries a fine, with twice the amount of that fine. Section 71 says the Act is in addition to, and not in derogation of, any other law. Our legal consultation service can help you assess exposure under the Act and other statutes together.
If an LLP, or any partner or designated partner, commits an offence, then for the second or subsequent offence the person is punishable with imprisonment as provided, and where the offence carries a fine (alone or with imprisonment), with fine "twice the amount of fine for such offence" (s.70). The provisions of the Act are "in addition to, and not in derogation of" any other law in force (s.71). Neither section was amended in 2021.
Section 70: enhanced punishment
The text: "In case a limited liability partnership or any partner or designated partner of such limited liability partnership commits any offence, the limited liability partnership or any partner or designated partner shall, for the second or subsequent offence, be punishable with imprisonment as provided, but in case of offences for which fine is prescribed either along with or exclusive of imprisonment, with fine which shall be twice the amount of fine for such offence."
| Situation | Effect under section 70 |
|---|---|
| First offence | Ordinary punishment under the relevant section |
| Second or later offence, imprisonment prescribed | Imprisonment "as provided" |
| Second or later offence, fine prescribed (with or without imprisonment) | Fine "twice the amount of fine for such offence" |
Points to note:
- Who. The LLP, any partner or any designated partner who commits an offence.
- Second or subsequent. The section does not say within what period the earlier offence must fall, nor whether it must be the same kind of offence. The text is silent; the wording is "the second or subsequent offence".
- Imprisonment is not doubled. For imprisonment the section says "as provided", meaning the term stated in the relevant section. Only the fine doubles.
- Fines only. The doubling is tied to "fine", which is the language of provisions that make an offence "punishable with fine".
Interaction with the 2021 penalty provisions
The 2021 Act converted many provisions from "punishable with fine" into "liable to a penalty" of stated amounts, for example the registered office default in section 13(4), the annual return default in section 35(2) and the general penalty in section 74. Those are penalties imposed by an adjudicating officer under section 76A, not fines for offences tried by a court. Section 70 speaks only of "offence" and "fine", and was not amended in 2021. The text does not say whether the doubling applies to a penalty; do not assume it does, and check the official text and current practice. Where the Act still says "punishable with fine", for example in the new section 34(6), section 70 stays relevant.
A related doubling in section 39
Section 39, as substituted in 2021, has its own doubling rule in sub-section (8): if a person fails to comply with a compounding authority's order under sub-section (7), "the maximum amount of fine for the offence ... shall be twice the amount provided in the corresponding section". Another provision in the same Act stops compounding for similar offences repeated within three years (section 39(2)). See our articles on compounding under section 39 and the post on Form 31 for compounding.
Example. An offence under a section that is "punishable with fine which may extend to one lakh rupees" is committed by Nair Consultants LLP and later, again, by a partner. For the later offence, section 70 sets the fine at twice the amount of fine for that offence, subject to what the court decides within that limit. If an offence carries two years' imprisonment, the second offence draws "imprisonment as provided" and no more.
Section 71: the Act adds to other laws
"The provisions of this Act shall be in addition to, and not in derogation of, the provisions of any other law for the time being in force."
This one-sentence clause means:
- Compliance with the LLP Act does not excuse compliance with other laws, such as tax laws, labour laws and sector regulators. See our income-tax guides for tax.
- The LLP Act does not cut down the reach of other statutes over an LLP, its partners or its business.
- A conflict is not resolved by this section. Where a section of the Act says "notwithstanding anything contained in any other law", that section's own words govern.
Section 71 is a savings clause. It does not itself create any liability or give any exemption. For example, section 3 says an LLP is a body corporate with perpetual succession, and the Indian Partnership Act, 1932 does not apply to it (section 4); section 71 does not alter that. See our article on sections 3 and 4.
What the 2021 Act did not change
Neither section 70 nor section 71 was amended by the 2021 Act, except for the general replacement of Companies Act references in clause 2, which do not appear in either section. For the current penalty amounts in the Act, see our post on penalty provisions under the LLP Act, and verify any figure against the official text.
Need help understanding your exposure?
Whether section 70 applies to a particular default, and how the Act sits alongside other laws, depends on the facts. Our legal consultation team can review the default and advise on the safest way to regularise it.
Key takeaways
- A second or later offence by an LLP, partner or designated partner attracts imprisonment as provided and double the fine (s.70).
- The section sets no time window for what counts as a "second or subsequent" offence.
- The 2021 Act did not amend section 70, and many defaults are now penalties; check whether doubling reaches them.
- The Act is in addition to, not in derogation of, other laws (s.71).
- Section 71 creates no liability or exemption by itself.
Read next
- Section 69: additional fee for late filing
- Sections 72–73: jurisdiction of Tribunal and Tribunal orders
- 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.