Section 223 of the Companies Act, 2013
Section 223 of the Companies Act, 2013 – Inspector’s report
🔹 Objective:
Section 223 provides for access to inspection or investigation reports prepared by inspectors appointed by the Central Government under Chapter XIV (Inspection, Inquiry and Investigation).
✅ Key Provisions of Section 223:
1. Report Submission:
The Inspector appointed under Section 210 (Investigation), 212 (Serious Fraud Investigation Office), or 213 (Investigation into company affairs in other cases) must submit their report to the Central Government.
2. Availability of Report:
Once the report is submitted:
The Central Government may forward a copy of the report (or any part of it) to:
The company, and
Any interested person (e.g., creditors, shareholders, etc.) on request and on payment of prescribed fees.
3. Use of the Report as Evidence:
The inspector’s report can be used as evidence in legal proceedings under the Companies Act.
🧾 Summary Table:
| Feature | Description |
|---|---|
| Who submits the report? | Inspector |
| Submitted to | Central Government |
| Access to report | Company or interested person on request and fee |
| Legal status of report | Admissible as evidence in proceedings |
📘 Related Sections:
Section 210 to 213 – Deal with types of investigations.
Section 224 – Action on inspector’s report.
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