https://www.taxtmi.com/caselaws?id=104777 Section 627 of the Companies Act, 1956 did not displace the general search-warrant powers under the Code of Criminal Procedure, 1973, and a shareholder was not among the persons entitled to invoke that provision. A search warrant for company records could still be issued under sections 91 and 93 where the records were relevant to the prosecution and kept at the company premises. The Court also treated the warrant as consistent with article 20(3) because it sought corporate documents rather than compelled testimony or personal production by the accused. The impugned warrant was therefore sustained and the challenge to search and seizure failed. en-us Wed, 07 Jun 2000 00:00:00 +0530 Fri, 30 Mar 2012 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104777 Section 627 of the Companies Act, 1956 did not displace the general search-warrant powers under the Code of Criminal Procedure, 1973, and a shareholder was not among the persons entitled to invoke that provision. A search warrant for company records could still be issued under sections 91 and 93 where the records were relevant to the prosecution and kept at the company premises. The Court also treated the warrant as consistent with article 20(3) because it sought corporate documents rather than compelled testimony or personal production by the accused. The impugned warrant was therefore sustained and the challenge to search and seizure failed. Case-Laws Companies Law Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104777