Companies Act, 2013
208.
Report
on inspection made.
The
Registrar or inspector shall, after the inspection of the books of account or
an inquiry under section 206 and other books and papers of the company under
section 207, submit a report in writing to the Central Government along with
such documents, if any, and such report may, if necessary, include a
recommendation that further investigation into the affairs of the company is
necessary giving his reasons in support.