Seizure of documents by inspector
Section 220 of the Companies Act, 2013 deals with seizure of documents by inspector. 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 s The Act came into force on 01 Apr 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 (2 of 1974), relating to searches or seizures shall apply mutatis mutandis to every search or seizure made under this section.
Section 220, The Companies Act, 2013 (Act 18 of 2013).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Binay Kishore Prasad vs The Union of India through the
Court's Decision & Legal Precedent
When a prosecution is barred under Section 416 CrPC and the punishment prescribed for the alleged offense is only a fine, a belated complaint is not fit to proceed, and the cognizance order should be quashed in exercise of the High Court's discretionary power to prevent abuse of process.
On this section: Alleged offense of non-provision of balance-sheet by the petitioner; the court considered whether this offense warranted criminal prosecution
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 220
What have the courts held on Section 220 of the Companies Act?
Binay Kishore Prasad vs The Union of India through the (25 Apr 2016) is the leading judgment on this section among those set out below: Alleged offense of non-provision of balance-sheet by the petitioner; the court considered whether this offense warranted criminal prosecution.
How do I find court cases under Section 220 of the Companies Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 220, section 220 Companies Act, section 220 of the Companies Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Binay Kishore Prasad vs The Union of India through the (25 Apr 2016).
When did Section 220 of the Companies Act come into force?
Section 220 of the Companies Act, cited as Companies Act 220, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5089 words
- 143. Powers and duties of auditors and auditing standards1867 words
- 230. Power to compromise or make arrangements with creditors and members1432 words
- 232. Merger and amalgamation of companies1416 words
- 149. Company to have Board of Directors1403 words
- 217. Procedure, powers, etc., of inspectors1390 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.