Companies Act, 2013

Conduct of inspection and inquiry .

207. (1) Where a Registrar or inspector calls for the books of account and other books and papers under , it shall be the duty of every director, officer or other employee of the company to produce all such documents to the Registrar or inspector and furnish him with such statements, information or explanations in such form as the Registrar or inspector may require and shall render all assistance to the Registrar or inspector in connection with such inspection.

(2) The Registrar or inspector, making an inspection or inquiry under may, during the course of such inspection or inquiry, as the case may be,-

(a)	-	make or cause to be made copies of books of account and other books and papers; or
(b)	-	place or cause to be placed any marks of identification in such books in token of the inspection having been made.

(3) Notwithstanding anything contained in any other law for the time being in force or in any contract to the contrary, the Registrar or inspector making an inspection or inquiry shall have all the powers as are vested in a civil court under the Code of Civil Procedure, 19 .... To read the full section download the app from Google Play store