Section 209- Search and seizure.

Section 209

1. It states that if the registrar or inspector during the inspection has reasonable grounds to believe that the documents are likely to be damaged, tampered with, falsified, or secreted he can obtain an order from Special Court for the seizure of such documents and has the right to:

• enter the place with assistance to search the premises where such documents are kept; and

• seize such books after the company takes its copies or extracts at its cost.

2. The registrar or inspector shall return the documents within 118 days after seizure to the company. The registrar can with a written order call for such documents after returning for a maximum period of 118 days. The registrar or inspector may take copies or extracts or put identification marks before returning them.

3. The provisions of CrPC shall apply for search and seizure of documents or records during inspection of the premises of the company.

Section 209 of Companies Act, 2013 - Search and Seizure

(1) Where, upon information in his possession or otherwise, the Registrar or inspector has reasonable ground to believe that the books and papers of a company, or relating to the key managerial personnel or any director or auditor or company secretary in practice if the company has not appointed a company secretary, are likely to be destroyed, mutilated, altered, falsified or secreted, he may, after obtaining an order from the Special Court for the seizure of such books and papers,—

(a) enter, with such assistance as may be required, and search, the place or places where such books or papers are kept; and

(b) seize such books and papers as he considers necessary after allowing the company to make copies of, or extracts from, such books or papers at its cost.

(2) The Registrar or inspector shall return the books and papers seized under subsection (1), as soon as may be, and in any case not later than one hundred and eightieth day after such seizure, to the company from whose custody or power such books or papers were seized:

Provided that the books and papers may be called for by the Registrar or inspector for a further period of one hundred and eighty days by an order in writing if they are needed again:

Provided further that the Registrar or inspector may, before returning such books and papers as aforesaid, take copies of, or extracts from them or place identification marks on them or any part thereof or deal with the same in such other manner as he considers necessary.