Search and seizure powers allow entry and seizure of company books under court order, with temporary retention limits. Section 209 authorises the Registrar or inspector, on reasonable grounds and after obtaining a Special Court order, to enter, search and seize company books and related papers, permitting the company to take copies at its cost. Seized records must be returned within a statutory retention period, subject to a written extension, and the Registrar or inspector may take copies, mark or otherwise deal with the records before return; provisions of the Code of Criminal Procedure apply mutatis mutandis.
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Provisions expressly mentioned in the judgment/order text.
Search and seizure powers allow entry and seizure of company books under court order, with temporary retention limits.
Section 209 authorises the Registrar or inspector, on reasonable grounds and after obtaining a Special Court order, to enter, search and seize company books and related papers, permitting the company to take copies at its cost. Seized records must be returned within a statutory retention period, subject to a written extension, and the Registrar or inspector may take copies, mark or otherwise deal with the records before return; provisions of the Code of Criminal Procedure apply mutatis mutandis.
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