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Power to inspect registers of companies. 134. The Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or 1[the Joint Commissioner(Appeals) or the Commissioner (Appeals)], or any person subordinate to him authorised in writing in this behalf by the Assessing Officer, the Deputy Commissioner (Appeals), the Joint Commissioner or 1[the Joint Commissioner(Appeals) 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.Omitted by the Finance Act, 2023 dated 01.02.2023 w.e.f 01.04.2023. or the words and brackets- the Commissioner (Appeals) The Following shall be substituted namely- the Joint Commissioner(Appeals) or the Commissioner (Appeals)
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