law: Companies Act, 2013 
  239.
  
    Preservation
  
  of books and papers of amalgamated companies.
  The
  
  books and papers of a company which has been amalgamated with, or whose shares
  
  have been acquired by, another company under this Chapter shall not be disposed
  
  of without the prior permission of the Central Government and before granting
  
  such permission, that Government may appoint a person to examine the books and
  
  papers or any of them for the purpose of ascertaining whether they contain any
  
  evidence of the commission of an offence in connection with the promotion or
  
  formation, or the management of the affairs, of the transferor company or its
  
  amalgamation or the acquisition of its shares.