Inspection powers over company books permit authorised officials to access documents and use civil court powers for discovery and enforcement. Section 209A authorises the Registrar, specified Government officers and authorised SEBI officers to inspect company books and papers without prior notice; directors, officers and employees must produce documents, provide information and assistance; inspectors may copy or mark documents and exercise the same powers as a Civil Court for discovery, production, summoning, examination on oath and inspection; inspectors must report to the Central Government or SEBI; authorised officers have Registrar inquiry powers; noncompliance attracts prescribed penalties, imprisonment and disqualification on conviction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inspection powers over company books permit authorised officials to access documents and use civil court powers for discovery and enforcement.
Section 209A authorises the Registrar, specified Government officers and authorised SEBI officers to inspect company books and papers without prior notice; directors, officers and employees must produce documents, provide information and assistance; inspectors may copy or mark documents and exercise the same powers as a Civil Court for discovery, production, summoning, examination on oath and inspection; inspectors must report to the Central Government or SEBI; authorised officers have Registrar inquiry powers; noncompliance attracts prescribed penalties, imprisonment and disqualification on conviction.
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