Section 223 Inspector’s report – Companies Act 2013

Amended and updated notes on section 223 of Companies Act 2013. Detail discussion on provisions and rules related to inspector’s report.

Amended and updated notes on section 223 of Companies Act 2013. Detail discussion on provisions and rules related to inspector’s report.

Chapter XIV (Sections 206229) of the Companies Act, 2013 (CA 2013) deals with the provisions related to Inspection, Inquiry and Investigation. Section 223 of CA 2013 provides for inspector’s report securities.

Recently, we have discussed in detail section 222 (Imposition of restrictions upon securities) of CA 2013. Today, we learn the provisions of section 223 of Companies Act 2013.

The provisions of section 223 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 223 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.223
Section NameInspector’s report
Monthly Updated EditionCompany Law PDF

Section 223 of Companies Act 2013: Inspector’s report

Section 223 shall come into force on 1st April, 2014 vide Notification No. S.O. 902(E) issued dated 27.03.2014.

(1) An inspector appointed under this Chapter may, and if so directed by the Central Government shall, submit interim reports to that Government, and on the conclusion of the investigation, shall submit a final report to the Central Government.

(2) Every report made under sub-section (1) shall be in writing or printed as the Central Government may direct.

(3) A copy of the report made under sub-section (1) may be obtained by members, creditors or any other person whose interest is likely to be affected by making an application in this regard to the Central Government.

(4) The report of any inspector appointed under this Chapter shall be authenticated either—

  • (a) [by the seal, if any], of the company whose affairs have been investigated; or
  • (b) by a certificate of a public officer having the custody of the report, as provided under section 76 of the Indian Evidence Act, 1872, and such report shall be admissible in any legal proceeding as evidence in relation to any matter contained in the report.

(5) Nothing in this section shall apply to the report referred to in section 212.


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