Section 53: Filing of annual return

53. Filing of annual return (1) Every limited partnership shall, once every year, during the month allocated to the limited partnership for the purpose, submit to the Registrar, for registration, an annual return of the limited partnership in such form and manner as the Registrar may approve. [Issue 5] L15A – 32 Revised Laws of Mauritius (2) The annual return of a limited partnership shall state the following— (a) its name; (b) its registered number; (c) its registered address; (d) the names and addresses of its general partners; (e) the names and addresses of its general partners who have ceased to be general partners; and (f) such other information as may be required by the Registrar. (3) The annual return shall be dated as at a day within the month during which the return is required to be submitted to the Registrar and the information required to be contained in it shall be compiled as at that date. (4) The annual return shall be signed by a general partner of the limited partnership. (5) Upon registration of a limited partnership under this Act, the Registrar shall allocate a month to the limited partnership for the purpose of this section. (6) Notwithstanding subsection (1), a limited partnership shall not be required to submit an annual return in the first year of registration. (7) Where a limited partnership fails to comply with subsections (1) to (4), it shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees.