Chapter IX - Investigation
Section 48
Section 48: seizure of documents by inspector
An inspector who reasonably fears destruction or alteration of relevant books and papers may seek a Magistrate’s order; seizure and custody are subject to the statutory limits.
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Need advice on Section 48?
This article is for general information. Refer to the Limited Liability Partnership Act, 2008 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Where in the course of investigation, the inspector has reasonable ground to believe that the books and papers of, or relating to, the limited liability partnership or other entity or partner or designated partner of such limited liability partnership may be destroyed, mutilated, altered, falsified or secreted, the inspector may make an application to the Judicial Magistrate of the first class, or, as the case may be, the Metropolitan Magistrate, having jurisdiction, for an order for the seizure of such books and papers. (2) After considering the application and hearing the inspector, if necessary, the Magistrate may, by order, authorise the inspector— (a) to enter, with such assistance, as may be required, the place or places where such books and papers are kept; (b) to search that place or those places in the manner specified in the order; and (c) to seize books and papers which the inspector considers it necessary for the purposes of his investigation. (3) The inspector shall keep in his custody the books and papers seized under this section for such period not later than the conclusion of the investigation as he considers necessary and thereafter shall return the same to the concerned entity or person from whose custody or power they were seized and inform the Magistrate of such return: Provided that the books and papers shall not be kept seized for a continuous period of more than six months: Provided further that the inspector may, before returning such books and papers as aforesaid, place identification marks on them or any part thereof. (4) Save as otherwise provided in this section, every search or seizure made under this section shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to searches or seizures made under that Code.
Key takeaways
Core rule
An inspector who reasonably fears destruction or alteration of relevant books and papers may seek a Magistrate’s order; seizure and custody are subject to the statutory limits.
Operational step
Record the suspected risk
How section 48 works
An inspector who reasonably fears destruction or alteration of relevant books and papers may seek a Magistrate’s order; seizure and custody are subject to the statutory limits.
Practical steps
Record the suspected risk; obtain the Magistrate’s order; confine search and seizure to its terms; track custody and return.
Practical preparation
Check these points against the Act and the relevant records.
- Record the suspected risk
- Obtain the Magistrate’s order
- Confine search and seizure to its terms
- Track custody and return.
Practical checklist
Do
- Record the suspected risk
- Obtain the Magistrate’s order
- Confine search and seizure to its terms
- Track custody and return.
Avoid
- Do not bypass the approvals, time limits or conditions stated in this section.
Illustrative example
Hypothetical: seizure of documents by inspector
An inspector fears that investigation records will be destroyed.
Step 1
Prepare the application
Step 2
Seek judicial authorization
Step 3
Inventory seized records and track the six month continuous limit.
Outcome
- The inspector cannot seize simply on suspicion without the statutory Magistrate process.
Glossary
- seizure order
- The Magistrate’s authorization for entry, search and seizure under section 48.
Frequently asked questions
What does section 48 provide?
An inspector who reasonably fears destruction or alteration of relevant books and papers may seek a Magistrate’s order; seizure and custody are subject to the statutory limits.
What should be checked in practice?
Record the suspected risk; obtain the Magistrate’s order; confine search and seizure to its terms; track custody and return.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026