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<h1>Section 209 of Companies Act: Search and Seizure of Company Documents with Special Court Order, Return in 180 Days</h1> Section 209 of the Companies Act, 2013, allows the Registrar or inspector, upon obtaining a Special Court order, to search and seize company books and papers if there is reasonable belief they may be destroyed or altered. The company is permitted to copy these documents at its expense. Seized materials must be returned within 180 days, extendable by another 180 days if necessary. The Registrar or inspector can take copies or mark documents before returning them. The procedures for search and seizure align with the Code of Criminal Procedure, 1973.