law: Companies Act, 2013 
  220.
  
    Seizure
  
  of documents by inspector.
  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, relating to searches or seizures shall apply mutatis
  
  mutandis to every search or seizure made under this section.