https://www.taxtmi.com/caselaws?id=99038 Company inspection under the Companies Act, 1956 was treated as non-exclusive, so disclosure of cognizable IPC offences in an inspection report did not prevent the Company Law Board from informing the police. The police route under the Criminal Procedure Code remained available for cognizable offences, and the existence of company-law investigation machinery did not by itself create an Article 14 violation. Search warrants issued for investigation were upheld because the Magistrate had applied judicial satisfaction on relevant material, and section 96 required necessity rather than a written statement of reasons. en-us Tue, 20 Mar 1973 00:00:00 +0530 Tue, 24 Jan 2012 18:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99038 Company inspection under the Companies Act, 1956 was treated as non-exclusive, so disclosure of cognizable IPC offences in an inspection report did not prevent the Company Law Board from informing the police. The police route under the Criminal Procedure Code remained available for cognizable offences, and the existence of company-law investigation machinery did not by itself create an Article 14 violation. Search warrants issued for investigation were upheld because the Magistrate had applied judicial satisfaction on relevant material, and section 96 required necessity rather than a written statement of reasons. Case-Laws Companies Law Tue, 20 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99038