(1)The books of account and other books and papers of every company shall be open to inspection during business hours-(i)by the Registrar; or(ii)[ by such officer of the Government as may be authorised by the Central Government in this behalf;(iii)by such officers of the Securities and Exchange Board of India as may be authorised by it:Provided that such inspection may be made without giving any previous notice to the company or any officer thereof:Provided further that the inspection by the Securities and Exchange Board of India shall be made in respect of matters covered under sections referred to in section 55A.]
