law: Companies Act, 2013 
  346.
  
    Inspection
  
  of books and papers by creditors and contributories.
  1.      At any time after the
  
  making of an order for the winding up of a company by the Tribunal, any
  
  creditor or contributory of the company may inspect the books and papers of the
  
  company only in accordance with, and subject to such rules as may be
  
  prescribed.
  2.      Nothing contained in
  
  sub-section (1 ) shall exclude or restrict any rights conferred by any
  
  law for the time being in force—
  a.     
  
    on
  
  the Central Government or a State Government;
  b.    
  
    on
  
  any authority or officer thereof; or
  c.     
  
    on
  
  any person acting under the authority of any such Government or of any such
  
  authority or officer.