Company registers and inspection: access, extract/copy rights, prescribed fees, and penalties for refusal. Section 94 requires company registers and annual return copies to be kept at the registered office (or another prescribed location approved by special resolution where over one-tenth of members reside) and prescribes inspection rights: members, debenture-holders, other security holders and beneficial owners may inspect during business hours without fee; others may inspect on payment of prescribed fees. Entitled persons may take extracts free and obtain copies on payment, subject to prescribed exclusions. Refusal to permit inspection or copying attracts a penalty of one thousand rupees per day, capped at one lakh rupees, and the Central Government may direct immediate inspection or allow extracts forthwith.
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.
Company registers and inspection: access, extract/copy rights, prescribed fees, and penalties for refusal.
Section 94 requires company registers and annual return copies to be kept at the registered office (or another prescribed location approved by special resolution where over one-tenth of members reside) and prescribes inspection rights: members, debenture-holders, other security holders and beneficial owners may inspect during business hours without fee; others may inspect on payment of prescribed fees. Entitled persons may take extracts free and obtain copies on payment, subject to prescribed exclusions. Refusal to permit inspection or copying attracts a penalty of one thousand rupees per day, capped at one lakh rupees, and the Central Government may direct immediate inspection or allow extracts forthwith.
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