114. Power to Inspect registers of companies.-

114. Power  to  Inspect  registers of  companies.- 

The  Deputy  Commissioner  of Taxes, the Joint Commissioner of Taxes or any person authorised in writing in this behalf by either of them,  may inspect and, if necessary, take copies, or cause copies to be taken, of any register of the members, debenture-holders or mortgagees of any company or any entry in such register.


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