Section 134:
Power to inspect registers of companies.
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).