https://www.taxtmi.com/caselaws?id=98925 The article examines whether "books of account and other books and papers" in s.209(4)(a) encompass nomination papers, applying statutory construction doctrines (noscitur a sociis, ejusdem generis) and legislative history to restrict the phrase to documents of the same character as accounting and production records; it finds nomination papers are not of that character. It also assesses corporate governance facts showing the secretary acted under the president's directive, concluding criminal liability cannot attach where refusal to permit inspection originated from authorised corporate orders. The consequence addressed is quashing of the conviction and acquittal of the secretary. 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 The article examines whether "books of account and other books and papers" in s.209(4)(a) encompass nomination papers, applying statutory construction doctrines (noscitur a sociis, ejusdem generis) and legislative history to restrict the phrase to documents of the same character as accounting and production records; it finds nomination papers are not of that character. It also assesses corporate governance facts showing the secretary acted under the president's directive, concluding criminal liability cannot attach where refusal to permit inspection originated from authorised corporate orders. The consequence addressed is quashing of the conviction and acquittal of the secretary. Case-Laws Companies Law Thu, 13 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98925