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of <h1>Creditor and contributory rights to inspect company records after winding up, without limiting governmental inspection powers</h1> After a Tribunal orders the winding up of a company, any creditor or contributory is entitled to inspect the company's books and papers, but only in the manner and subject to the conditions prescribed by applicable rules. This right of inspection is procedural and does not override or limit any existing statutory powers of inspection or access conferred on the Central Government, State Governments, their authorities or officers, or persons acting under their authority. Governmental and regulatory inspection powers therefore remain fully intact and unaffected.
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