Inspector’s report (Section 223 of the Companies Act, 2013) :
Section 223 of the Companies Act, 2013 lays down the following provisions in respect of the Inspector’s report on investigation conducted under this chapter:
(i) Submission of interim report and final report [Sub section (1) ]: An inspector appointed under this Chapter (Chapter XIV- Inspection, Inquiry and Investigation) may, and if so directed by the Central Government shall, submit interim reports to that Government, and on the conclusion of the investigation, shall submit a final report to the Central Government.
(ii) Report to be writing or printed [Sub section (2)]: Every report made under sub section (1) above, shall be in writing or printed as the Central Government may direct.
(iii) Obtaining copy or report [Sub section (3)]: A copy of the above report may be obtained by making an application in this regard to the Central Government.
(iv) Authentication of report [Sub section (4)]: The report of any inspector appointed under this Chapter shall be authenticated either—
(a) by the seal, if any, of the company whose affairs have been investigated; or
(b) by a certificate of a public officer having the custody of the report, as provided under section 76 of the Indian Evidence Act, 1872,
and such report shall be admissible in any legal proceeding as evidence in relation to any matter contained in the report.
(v) Exceptions [Sub section (5)]: Nothing in this section shall apply to the report referred to in section 212 of the Companies Act, 2013.