law: Companies Act, 2013 
  208.
  
    Report
  
  on inspection made.
  The
  
  Registrar or inspector shall, after the inspection of the books of account or
  
  an inquiry under section 206 and other books and papers of the company under
  
  section 207, submit a report in writing to the Central Government along with
  
  such documents, if any, and such report may, if necessary, include a
  
  recommendation that further investigation into the affairs of the company is
  
  necessary giving his reasons in support.