Investigation of ownership of company [Section 247(1A) of the Companies Act, 1956] :
According to sub-section (1A) of section 247, the Central Government shall appoint one or more inspectors under sub-section (1) of section 247, if the Company Law Board, in the course of any proceedings before it, declares by an order that the affairs of the company ought to be investigated as regards the membership of the company and other matters relating to the company, for the purpose of determining the true persons—
(a) who are or have been financially interested in the success or failure, whether real or apparent, of the company; or
(b) who are or have been able to control or materially to influence the policy of the company.