Companies Act, 1956
Section - 214 - Rights of holding company’s representatives and members
Rights of holding company’s representatives and members.214. (1) A holding company may, by resolution, authorise representatives named in the resolution to inspect the books of account kept by any of its subsidiaries; and the books of account of any such subsidiary shall be open to inspection by those representatives at any time during business hours.(2) The rights conferred by upon members of a company may be exercised, in respect of any subsidiary, by members of the holding company as if they alone were members of the subsidiary.
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