Section 209 of CA 2013 : Section 209: Search And Seizure

CA 2013

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Explanation using Example

Imagine a scenario where the Registrar of Companies (RoC) receives a tip-off that XYZ Pvt. Ltd., a company specializing in software development, has been engaging in fraudulent financial practices. The tip-off includes allegations that the company's management has been manipulating the books of accounts to inflate revenue figures and evade taxes.

The RoC, suspecting that the company's financial records may be altered or destroyed to hide evidence, decides to take action under Section 209 of The Companies Act, 2013. The RoC approaches the Special Court and obtains an order to search the company's premises and seize relevant financial documents and books of accounts.

With the court order, the ...

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