Power to inspect company registers enables tax officials and authorised subordinates to inspect and copy membership and security registers. Statutory power permits the Assessing Officer, assessment unit, verification unit, Joint Commissioner, Joint Commissioner (Appeals) and Commissioner (Appeals), and any authorised subordinate, to inspect and, if necessary, take or cause copies to be taken of any register of the members, debenture holders or mortgagees of any company or of any entry in such register.
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.
Power to inspect company registers enables tax officials and authorised subordinates to inspect and copy membership and security registers.
Statutory power permits the Assessing Officer, assessment unit, verification unit, Joint Commissioner, Joint Commissioner (Appeals) and Commissioner (Appeals), and any authorised subordinate, to inspect and, if necessary, take or cause copies to be taken of any register of the members, debenture holders or mortgagees of any company or of any entry in such register.
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