CHAPTER VIII
DESTRUCTION OF OLD RECORDS
27(1) The Registrar shall preserve the documents permanently as specified in Annexure ‘B’ to these rules.
(2) Subject to previous order of the Registrar, the records in the office of Registrar may be destroyed after the expiry of the period of their preservation as specified below:-
(a) Records to be preserved for 21 years:
All papers, registers, refund orders and correspondence relating to the limited liability partnership liquidation accounts.
(b) Records to be preserved for 5 years:
(i) copies of Government orders relating to limited liability partnership;
(ii) registered documents of limited liability partnership which have been fully wound up and finally dissolved together with correspondence relating to such limited liability partnership;
(iii) papers relating to legal proceedings from the date of disposal of the case and appeal, if any;
(iv) copies of statistical returns furnished to Government;
(v) all correspondences including correspondences relating to scrutiny of accounts, annual returns, prosecutions, reports to the Central Government and the Tribunal and the correspondences relating to complaints:
Provided that in case of prosecution matter, the date is to be recorded from the date of disposal of the case and appeal, if any.
(c) Records to be preserved for three years-
(i) All books, records and papers, other than those specified in sub-rule (1), clauses (a) and (b) of sub-rule (2), sub-rule (3) and sub-rule (4).
(ii) Routine correspondence regarding payment of fees, additional filing fees and correspondence about the return of documents.
(3) The registered documents specified in Annexure ‘C’ to these rules relating to any limited liability partnership in operation shall be preserved for the period indicated against them in the said Annexure.
(4) Registered documents of foreign limited liability partnerships which cease to have any place of business in India shall be destroyed after expiry of three years from the date such limited liability partnerships cease to have any place of business in India.
(5) The Registrar shall maintain a Register of destroyed documents in two parts, in the form set out in the Annexure ‘D’ to these rules, wherein he shall enter brief particulars of the records destroyed and shall certify therein the date and mode of destruction.
(6) The provisions of these rules shall be in addition to and not in derogation of the rules for the destruction of office records connected with accounts (containing in Appendix 13 to the Compilation of the General Financial Rules) and the period prescribed under Record Retention Schedule for Records common to all departments and such other rules. |