Companies Act, 2013
346.
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 the Tribunal, any
creditor or contributory of the company may inspect the books and papers of the
company only in accordance with, and subject to such rules as may be
prescribed.
2. Nothing contained in
sub-section (1 ) shall exclude or restrict any rights conferred by any
law for the time being in force—
a.
on
the Central Government or a State Government;
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.