https://www.taxtmi.com/caselaws?id=97707 Saving provisions under the Companies Act, 1956 preserved an inspector's appointment made under the repealed Indian Companies Act, 1913, so the inspector could exercise the investigative powers conferred by the new Act. Compulsory attendance, evidence, and document production under section 240 did not breach article 20(3) because a company investigation is a fact-finding inquiry and not a criminal proceeding against a person already accused of an offence. Sections 239 and 240 also survived article 14 scrutiny, as companies and their management formed a distinct class and the investigative scheme had a rational relation to controlling corporate irregularities and abuses. en-us Wed, 31 Aug 1960 00:00:00 +0530 Wed, 10 Sep 2014 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97707 Saving provisions under the Companies Act, 1956 preserved an inspector's appointment made under the repealed Indian Companies Act, 1913, so the inspector could exercise the investigative powers conferred by the new Act. Compulsory attendance, evidence, and document production under section 240 did not breach article 20(3) because a company investigation is a fact-finding inquiry and not a criminal proceeding against a person already accused of an offence. Sections 239 and 240 also survived article 14 scrutiny, as companies and their management formed a distinct class and the investigative scheme had a rational relation to controlling corporate irregularities and abuses. Case-Laws Companies Law Wed, 31 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97707