Companies Act, 1956
Sec 549 - Inspection of books and papers by creditors and
contributories.
(1) At any time after the making of an order
for the winding up of a company by or subject to the supervision of the Court,
any creditor or contributory of the company may, if the Supreme Court, by rules
prescribed so permit and in accordance with and subject to such rules but not
further or otherwise, inspect the books and papers of the company.
(2) Nothing in sub-section (1) shall be taken
as excluding or restricting any rights conferred by any law for the time being
in force
(a) on the Central or a State Government ; or
(b) on any authority or officer thereof ; or
(c) on any person acting under the authority
of any such Government or of any such authority or officer.