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diff between 209 and 220 of co. s act 2013

CA Final 2378 views 1 replies
Aman:
Can some1 clarify me the basic diff between sections 209 and 220 of co act 2013...
Both seem very much similar.
Replies (1)
Sec 209 requires prior order of Special court whereas 220 does not require...209 gives power to ROC and Inspector where 220 gives power to Inspector only...209 is about books and papers seizure related to KMP, director,CS,auditor of company whereas 220 is about books and papers seizure related to company as well as related company (covers MD/Manager) and in 209 seizure period is 180 days+extension whereas 220 seizure period is not later than conclusion of investigation.


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