Section 40(2) in The Tamil Nadu Electricity Regulatory Commission - Conduct of Business Regulations, 2004
(2)Notwithstanding anything to the contrary contained in section 235 of the Companies Act, 1956, the Investigating Authority may, at any time, and shall, on being directed so to do by the Appropriate Commission, cause an inspection to be made, by one or more of its officers, of any licensee or generating company and his books of account and the Investigating Authority shall supply to the licensees generating company, as the case may be, a copy of his report on such inspection.
