law: Companies Act, 2013 
  209.
  
    Search
  
  and seizure.
  1.      Where, upon
  
  information in his possession or otherwise, the Registrar or inspector has
  
  reasonable ground to believe that the books and papers of a company, or
  
  relating to the key managerial personnel or any director or auditor or company
  
  secretary in practice if the company has not appointed a company secretary, are
  
  likely to be destroyed, mutilated, altered, falsified or secreted, he may,
  
  after obtaining an order from the Special Court for the seizure of such books
  
  and papers,—
  a.     
  
    enter,
  
  with such assistance as may be required, and search, the place or places where
  
  such books or papers are kept; and
  b.    
  
    seize
  
  such books and papers as he considers necessary after allowing the company to
  
  take copies of, or extracts from, such books or papers at its cost.
  1.     
  2.      The Registrar or
  
  inspector shall return the books and papers seized under subsection (1 ),
  
  as soon as may be, and in any case not later than one hundred and eightieth day
  
  after such seizure, to the company from whose custody or power such books or
  
  papers were seized:
  Provided
  
  that the books and papers may be called for by the Registrar or inspector for a
  
  further period of one hundred and eighty days by an order in writing if they
  
  are needed again:
  Provided
  
  further that the Registrar or 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
  
  other 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 and seizure made under this section.