Companies Act Section 208 — Report on inspection made
CHAPTER XIV INSPECTION, INQUIRY AND INVESTIGATION
Commercial / Corporate
Summary
After carrying out an inspection of a company's books of account or an inquiry under section 206, and after examining other books and papers of the company under section 207, the Registrar or inspector must submit a written report to the Central Government. This report is to be accompanied by any relevant documents, if there are any.
The report may, if the Registrar or inspector considers it necessary, include a recommendation that a further investigation into the company's affairs is required. If such a recommendation is made, the report must also state the reasons supporting that recommendation.
Official Text
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.