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of <h1>Search and seizure of company records u/s 209 Companies Act, 2013 to prevent destruction or concealment</h1> Section 209 of the Companies Act, 2013 empowers the Registrar or an inspector, upon having reasonable grounds and after obtaining an order from the Special Court, to enter and search premises where a company's books and papers, or those relating to its key managerial personnel, directors, auditors, or company secretary in practice, are kept, if they are likely to be destroyed, altered, or concealed. They may seize necessary records, allowing the company to take copies at its cost. Seized materials must be returned within 180 days, extendable by another 180 days in writing, and may be copied or marked. Searches and seizures follow the Code of Criminal Procedure, 1973.
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