Section 134
Power to inspect registers of companies. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
The 1
Assessing Officer, the 2
Deputy
Commissioner (Appeals), 3
the 4
Joint Commissioner or the Commissioner (Appeals), or any person
subordinate to him authorised in writing in this behalf by the 1
Assessing Officer, the 2
Deputy
Commissioner (Appeals), 3
the 4
Joint Commissioner or the Commissioner (Appeals), 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 of any entry in such register.
Notes
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).
2. Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 10, for “or the Inspecting Assistant Commissioner” (w.e.f. 10-7-1978).Earlier Subs. by Act 21 of 1998, s. 3, for “Deputy commissioner” (w.e.f. 1-10-1998). Which was earlier subs. by 4 of 1988, s. 2, for “Inspecting Assistant Commissioner” (w.e.f. 1-4-1988).
4. Subs. by Act 21 of 1998, s. 3, for “Deputy commissioner” (w.e.f. 1-10-1998). Earlier “Deputy commissioner” was substituted for “Inspecting Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988).
2. Subs. by s. 2, ibid., for “Appellate Assistant Commissioner” (w.e.f. 1-4-1988).
3. Subs. by Act 29 of 1977, s. 10, for “or the Inspecting Assistant Commissioner” (w.e.f. 10-7-1978).Earlier Subs. by Act 21 of 1998, s. 3, for “Deputy commissioner” (w.e.f. 1-10-1998). Which was earlier subs. by 4 of 1988, s. 2, for “Inspecting Assistant Commissioner” (w.e.f. 1-4-1988).
4. Subs. by Act 21 of 1998, s. 3, for “Deputy commissioner” (w.e.f. 1-10-1998). Earlier “Deputy commissioner” was substituted for “Inspecting Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988).