Section 23 in Securities And Exchange Board Of India (Buy Back Of Securities) Regulations, 1998
23. Duty to produce records, etc.-
(1)It shall be the duty of every person in respect of whom an investigation has been ordered under regulation 22, to produce before the Investigating Officer such book, accounts and other documents in his custody or control and furnish him with such statements and information as the said officer may require from the purposes of the investigation.(2)Without prejudice to the generality of the provisions of sub-regulation (1), such person shall -(a)Extend to the Investigating Officer reasonable facilities for examining any books, accounts and other documents in his custody or control (whether kept manually or in computer or in any other form) reasonably required for the purposes of the investigation;(b)To provide such Investigating Officer copies of such books, accounts and records which, in opinion of the Investigating Officer, are relevant to the investigation or, as the case may be, allow him to take out computer printouts thereof.(c)To provide such assistance and co-operation as may be required in connection with the investigation and to furnish information relevant to such investigation as may be sought by such officer.(3)The Investigating Officer shall for the purpose of investigation, have the full powers;(a)Of summoning and enforcing the attendance of persons;(b)To examine orally and to record on oath the statement of the persons concerned any director, partner, member or employee of such person.
