Chapter XIV - Inspection, Inquiry and Investigation
Section 220
Section 220: seizure of documents by inspector
Section 220 gives an inspector conducting a Chapter XIV investigation the power to enter premises and seize books and papers that he reasonably believes may be destroyed, mutilated, altered, falsified or secreted.
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This article is for general information. Refer to the Companies Act, 2013 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Introduction
Unlike section 209, section 220 does not itself require a Special Court order. The inspector keeps seized material no later than the conclusion of the investigation and then returns it, and the Code of Criminal Procedure, 1973 provisions on search and seizure apply mutatis mutandis.
Section 220 commenced on 1 April 2014 under S.O. 902(E). The India Code shows no amendment, and its text matches the 2013 Gazette.
Key takeaways
Reasonable belief
Books and papers of the company, another body corporate, or its managing director or manager at risk of tampering.
Entry and seizure
The inspector may enter premises and seize books and papers after allowing copies.
Return
Seized material is kept no later than the conclusion of the investigation.
CrPC applies
Search and seizure provisions of the Code of Criminal Procedure, 1973 apply mutatis mutandis.
Power to seize
Under sub-section (1), where the inspector has reasonable grounds to believe that books and papers of, or relating to, any company, other body corporate, or its managing director or manager are likely to be destroyed, mutilated, altered, falsified or secreted, he may enter the place where they are kept, with assistance as required, and seize them after allowing the company to take copies or extracts at its cost.
Custody and return
Under sub-section (2), the inspector keeps the material for the period he considers necessary, not later than the conclusion of the investigation, and then returns it to the person from whose custody it was seized. Before returning it he may take copies, extracts or place identification marks. Sub-section (3) applies the Code of Criminal Procedure, 1973 provisions on searches and seizures.
Practical preparation
Ask the inspector for his appointment order; request copies before seizure; keep an inventory signed by both sides; follow up for return when the investigation concludes.
Investigation provisions are applied case by case by the Central Government, the Tribunal, the Special Court or the inspector; this guide explains the statutory text and is not a substitute for advice on a live matter.
Practical checklist
Do
- Prepare an inventory of seized material.
Avoid
- Do not obstruct a seizure; raise objections through counsel.
Illustrative example
Hypothetical: seizure at a branch office
An inspector learns that loan files at a branch may be altered.
Entry
The inspector enters the branch with assistance.
Copies and seizure
The company copies the files at its cost, and the inspector seizes the originals.
Return
The originals are returned when the investigation concludes.
Outcome
- The evidence is protected and the company keeps working copies.
Glossary
- Mutatis mutandis
- With the necessary changes; the CrPC rules on search and seizure apply as adapted to this context.
Frequently asked questions
Does the inspector need a court order under section 220?
Section 220 does not require one; section 209, which applies to the Registrar or inspector, does require a Special Court order.
When are documents returned?
Not later than the conclusion of the investigation.
Need help applying this provision to your situation?
Contact BizeneedLast updated 12 October 2026