The Registrar2(75) Registrar means a Registrar, an Additional Registrar, a Joint Registrar, a Deputy Registrar or an Assistant Registrar, having the duty of registering companies and discharging various functions under this Act or inspector shall, after the inspection of the books of account2(13) Books of Account includes records maintained in respect of—

(i) all sums of money received and expended by a company and matters in relation to which the receipts and expenditure take place;

(ii) all sales and purchases of goods and services by the company;

(iii) the assets and liabilities of the company; and (iv) the items of cost as may be prescribed under section 148 in the case of a company

which belongs to any class of companies specified under that section or an inquiry under section 206 and other books and papers of the company under section 207, submit a report in writing to the Central GovernmentDelegating of power to RD under section 208 of the said Act. To view the Notification Click Here along with such documents, if any, and such report may, if necessary, include a recommendation that further investigation into the affairs of the company is necessary giving his reasons in support.

Enforcement Notification S.O. 902(E) dated 26/03/2014

Notification- Delegating of power to RD under section 208 of the said Act dated 31/12/2015