Power to inspect registers of companies - Section 134

Power to inspect company registers enables tax officers to inspect and copy company membership and security records for enforcement.

Section 134 authorises the Assessing Officer to inspect and, if necessary, take or cause copies to be taken of any company register of members, debenture holders or mortgagees or any entry therein; the Assessing Officer includes Deputy Commissioner, Joint Commissioner, Commissioner and their appeals counterparts and may delegate the function in writing to subordinates, as an administrative information-gathering power in the income-tax enforcement context.