Section 220 Seizure of documents by inspector – Companies Act 2013

Amended and updated notes on section 220 of Companies Act 2013. Provisions and rules related to protection of employees during investigation.

Amended and updated notes on section 220 of Companies Act 2013. Detail discussion on provisions and rules related to seizure of documents by inspector.

Chapter XIV (Sections 206229) of the Companies Act, 2013 (CA 2013) deals with the provisions related to Inspection, Inquiry and Investigation. Section 220 of CA 2013 provides for seizure of documents by inspector.

Recently, we have discussed in detail section 219 (Power of inspector to conduct investigation into affairs of related companies, etc.) of CA 2013. Today, we learn the provisions of section 220 of Companies Act 2013.

The provisions of section 220 are effective from 1-April-2014. You may refer Notification No. S.O. 902(E) issued dated 27-03-2014. In this article, you will learn detail of the provisions of section 220 of the Companies Act 2013.

Name of ActThe Companies Act 2013
Enacted byParliament of India
Administered byMinistry of Corporate Affairs (MCA)
Number of Chapters29
Number of Sections484 (470-43+57)
Number of Schedules7
You are reading:
Chapter No.XIV
Chapter NameInspection, Inquiry and Investigation
Section No.220
Section NameSeizure of documents by inspector
Monthly Updated EditionCompany Law PDF

Section 220 of Companies Act 2013: Seizure of documents by inspector

Section 220 shall come into force on 1st April, 2014 vide Notification No. S.O. 902(E) issued dated 27.03.2014.

(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—

  • (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
  • (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:

Provided 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, relating to searches or seizures shall apply mutatis mutandis to every search or seizure made under this section.

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