https://www.taxtmi.com/caselaws?id=98925 Section 209(4)(a) of the Companies Act, 1956 permits inspection only of books of account and related books and papers of the same character. Applying noscitur a sociis and ejusdem generis, nomination papers fall outside that scope because they do not concern accounting records or production, processing, manufacturing or mining cost information. Corporate articles requiring the secretary to act under the president's directions also preclude criminal liability where refusal of inspection resulted from the president's instructions. The secretary's conviction for refusing inspection of nomination papers was therefore set aside and the secretary was acquitted. en-us Thu, 13 Jul 1972 00:00:00 +0530 Tue, 24 Jan 2012 16:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98925 Section 209(4)(a) of the Companies Act, 1956 permits inspection only of books of account and related books and papers of the same character. Applying noscitur a sociis and ejusdem generis, nomination papers fall outside that scope because they do not concern accounting records or production, processing, manufacturing or mining cost information. Corporate articles requiring the secretary to act under the president's directions also preclude criminal liability where refusal of inspection resulted from the president's instructions. The secretary's conviction for refusing inspection of nomination papers was therefore set aside and the secretary was acquitted. Case-Laws Companies Law Thu, 13 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98925