https://www.taxtmi.com/caselaws?id=101069 Section 209A inspection under the Companies Act, 1956 is confined to books of account, ledgers, related documents and vouchers, read in context as records bearing the character of accounts. The power cannot be used as a substitute for investigation under section 237 or as a roving enquiry into every aspect of the company's affairs. At the same time, once the relevant books and papers are inspected, the authority may call for statements, information, explanations and assistance within the section's scope. The result is a limited, regulated inspection power rather than unrestricted investigative authority. en-us Wed, 07 Dec 1983 00:00:00 +0530 Wed, 08 Feb 2012 14:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101069 Section 209A inspection under the Companies Act, 1956 is confined to books of account, ledgers, related documents and vouchers, read in context as records bearing the character of accounts. The power cannot be used as a substitute for investigation under section 237 or as a roving enquiry into every aspect of the company's affairs. At the same time, once the relevant books and papers are inspected, the authority may call for statements, information, explanations and assistance within the section's scope. The result is a limited, regulated inspection power rather than unrestricted investigative authority. Case-Laws Companies Law Wed, 07 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101069