https://www.taxtmi.com/caselaws?id=98857 State consent under the Delhi Special Police Establishment Act validly enabled the Special Police Establishment to investigate notified offences in Tamil Nadu, as official approval was unrebutted. Inspection of company books under the Companies Act, 1956 was distinct from a formal company-affairs investigation. The formal investigation procedure did not exclusively govern criminal allegations concerning company property: cognizable offences could be reported to and investigated by police under the Code of Criminal Procedure without first invoking the company-law investigation mechanism. The procedural distinction did not constitute hostile discrimination or attract article 14. The jurisdictional and statutory objections to the police action therefore failed. en-us Fri, 14 May 1971 00:00:00 +0530 Tue, 24 Jan 2012 12:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98857 State consent under the Delhi Special Police Establishment Act validly enabled the Special Police Establishment to investigate notified offences in Tamil Nadu, as official approval was unrebutted. Inspection of company books under the Companies Act, 1956 was distinct from a formal company-affairs investigation. The formal investigation procedure did not exclusively govern criminal allegations concerning company property: cognizable offences could be reported to and investigated by police under the Code of Criminal Procedure without first invoking the company-law investigation mechanism. The procedural distinction did not constitute hostile discrimination or attract article 14. The jurisdictional and statutory objections to the police action therefore failed. Case-Laws Companies Law Fri, 14 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98857