law: Companies Act, 2013 
  207.
  
    Conduct
  
  of inspection and inquiry. 
  1.      Where a Registrar or
  
  inspector calls for the books of account and other books and papers under
  
  section 206, it shall be the duty of every director, officer or other employee
  
  of the company to produce all such documents to the Registrar or inspector and
  
  furnish him with such statements, information or explanations in such form as
  
  the Registrar or inspector may require and shall render all assistance to the
  
  Registrar or inspector in connection with such inspection.
  2.      The Registrar or
  
  inspector, making an inspection or inquiry under section 206 may, during the
  
  course of such inspection or inquiry, as the case may be,—
  a.     
  
    make
  
  or cause to be made copies of books of account and other books and papers; or
  b.    
  
    place
  
  or cause to be placed any marks of identification in such books in token of the
  
  inspection having been made.
  1.     
  2.     
  3.      Notwithstanding
  
  anything contained in any other law for the time being in force or in any
  
  contract to the contrary, the Registrar or inspector making an inspection or
  
  inquiry shall have all the powers as are vested in a civil court under the Code
  
  of Civil Procedure, 1908, while trying a suit in respect of the following
  
  matters, namely:—
               
  
   i.        
  
    the
  
  discovery and production of books of account and other documents, at such place
  
  and time as may be specified by such Registrar or inspector making the
  
  inspection or inquiry;
              
  
   ii.        
  
    summoning
  
  and enforcing the attendance of persons and examining them on oath; and
             
  
   iii.        
  
    inspection
  
  of any books, registers and other documents of the company at any place.
  1.     
  2.     
  3.     
  4.     
               
  
   i.        
  
    If
  
  any director or officer of the company disobeys the direction issued by the
  
  Registrar or the inspector under this section, the director or the officer
  
  shall be punishable with imprisonment which may extend to one year and with
  
  fine which shall not be less than twenty-five thousand rupees but which may
  
  extend to one lakh rupees.
              
  
   ii.        
  
    If
  
  a director or an officer of the company has been convicted of an offence under
  
  this section, the director or the officer shall, on and from the date on which
  
  he is so convicted, be deemed to have vacated his office as such and on such
  
  vacation of office, shall be disqualified from holding an office in any
  
  company.