The books and papers Books and papers include books of account, deeds, vouchers, writings, documents, minutes and registers maintained on paper or in electronic form of a companyCompany means a company incorporated under this Act or under any previous company law which has been amalgamated with, or whose shares2(84) Share means a share in the share capital of a company and includes stock have been acquired by, another company under this Chapter shall not be disposed of without the prior permission of the Central Government and before granting such permission, that Government may appoint a person to examine the books and papers or any of them for the purpose of ascertaining whether they contain any evidence of the commission of an offence in connection with the promotion or formation, or the management of the affairs, of the transferor company or its amalgamation or the acquisition of its shares

Enforcement Notification S.O. 3677(E) dated 07/12/2016