Section 220: Seizure of documents by inspector
This section allows an inspector to seize a company's documents if they think the documents might be destroyed or altered, and sets out the rules for how the documents are handled.
The section, clause by clause
What the section says
In plain terms
(1)Where in the course of an investigation under this Chapter, the inspector has reasonable grounds to believe that the books and papers of, or relating to, any company or other body corporate or managing director or manager of such company are likely to be destroyed, mutilated, altered, falsified or secreted, the inspector may—
If an inspector thinks a company's documents might be destroyed or altered, they can enter the place where the documents are kept and seize the necessary documents after letting the company make copies.
(1)(a)enter, with such assistance as may be required, the place or places where such books and papers are kept in such manner as may be required; and
(1)(b)seize books and papers as he considers necessary after allowing the company to take copies of, or extracts from, such books and papers at its cost for the purposes of his investigation.
(2)The inspector shall keep in his custody the books and papers seized under this section for such a period not later than the conclusion of the investigation as he considers necessary and thereafter shall return the same to the company or the other body corporate, or, as the case may be, to the managing director or the manager or any other person from whose custody or power they were seized:
The inspector will keep the seized documents until the investigation is finished, then return them to the company, but first they can make copies or mark the documents if needed.
provisoProvided that the 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 manner as he considers necessary.
(3)The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches or seizures shall apply mutatis mutandis to every search or seizure made under this section.
The rules for searches and seizures in the Code of Criminal Procedure, 1973, also apply to searches and seizures made under this section.
The right-hand column is written from the section text, not quoted from it, and it has no legal force. Where the two differ, the left-hand column is the law.
Amendment notes
- 1. Ins. by Act 1 of 2018, s. 72 (w.e.f. 9-2-2018).
- 2. Subs. by Act 21 of 2015, s. 18, for “by the seal” (w.e.f. 29-5-2015).
Search the whole Act, or ask it a question, in the interactive browser.
Reproduced from the official India Code print for reference. Check the current text on India Code before you rely on it, and read the section alongside its Rules. Nothing here is legal advice.