Place of keeping and inspection of registers, returns, etc.

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....mpany: Provided that such registers or copies of return may also be kept at any other place in India in which more than one-tenth of the total number of members entered in the register of members reside, if approved by a special resolution passed at a general meeting of the company 1[***]: Provided further that the period for which the registers, returns and records are required to be kept shall....

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....ot be available for inspection under sub-section (2) or for taking extracts or copies under this sub-section.] (4) If any inspection or the making of any extract or copy required under this section is refused, the company and every officer of the company who is in default shall be liable, for each such default, to a penalty of one thousand rupees for every day subject to a maximum of one lakh rup....