LIMITED LIABILITY PARTNERSHIP PART- XXXXI - (Filing, Offences and Penalties)

[Dr. Sanjiv Agarwal]

Electronic filing of documents (Section 68)

Section 68 of LLP Act, 2008 provides as under -

(1)       Any document required to be filed, recorded or registered under this Act may  be filed, recorded or registered in such manner and subject to such conditions as may be prescribed.

(2)        A copy of or an extract from any document electronically filed with or submitted to the Registrar which is supplied or issued by the Registrar and certified through affixing digital signature as per the information Technology Act, 2000 to be a true copy of or extract from such document shall, in any proceedings, be admissible in evidence as of equal validity with the original document.

(3)        Any information supplied by the Registrar that is certified by the Registrar through affixing digital signature to be a true extract from any document filed with or submitted to the Registrar shall, in any proceedings, be admissible in evidence and be presumed, unless evidence to the contrary is adduced, to be a true extract from such document.

Section 68 of LLP Act,2008  seeks to provide that any document required to be filed, recorded or registered under this Act  may be filed, recorded or registered in such manner and as per such conditions as may be prescribed by rules by the Central Government. Section 68 provides for electronic filing, recording or registering of documents in the prescribed manner.  The manner has been prescribed in Rule 36 of the LLP Rules .

 Power of Central Government [Sub-section (1)]

Sub-section (1) empowers the Central Government [read with section 79 (zf)] to prescribe the manner and conditions for filing, recording or registering any document required to be filed, recorded or registered under  the LLP Act. Various forms and returns / documents required to be filed have been prescribed in various rules and provisions. For various forms  to be filed, readers may refer to forms prescribed in LLP Rules .

Electronic  documents admissible in evidence [Sub-section (2)]

According to sub-section (2),  a copy of or extract from any document electronically filed with Registrar and  certified through affixing digital signature as per the Information Technology Act, 2000, shall be admissible in evidence as of equal validity as that of an original document.

It validates the electronic filing of documents and copy of any document or its extract filed electronically duly certified by way of digital signatures  of Registrar shall be true copy and admissible as evidence  of equivalent validity as an original document in any proceedings.

Affixing of digital signatures shall be in accordance with provisions of Information Technology Act, 2000.  According to section (3) of Information Technology Act 2000, digital signature means authentication of any electronic record by a subscriber by means of an electronic method or procedure. Electronic record [section 2(f)] of Information Technology Act, 2000] means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche.

Thus, Tribunal shall accept the electronic record and true copies thereof as admissible evidence of equal validity as of the original one.

Certified copies to be evidence [Sub-section (3)]

When the Registrar supplies and certifies any information under digital signature (affixing digital signature), as a true extract from documents filed with or submitted to Registrar, such true extracts shall be considered as evidence in any proceedings and be admissible in evidence. It shall be presumed to be a true extract from such documents unless a contrary evidence is adduced . The presumption under sub-section (3) is to be believed unless confirmed by a contrary evidence.

Rule for authentication

Rule 36 of LLP Rules prescribe Rule No 36 to deal with filing and authentication in the electronic manner, maintenance of web site, maintenance of electronic registry, issue of certificate, approval etc in the electronic manner, use of MCA portal, time for furnishing information or rectification, payment of fees and additional fees, form for intimating other address for service of documents etc.  Electronic registry would mean an electronic repository or storage system in which the information or documents are received, stored, protected and preserved in electronic form.