Section 77(1) in Tamil Nadu Non-Trading Companies Rules, 1981
(1)Any creditor or contributory of a company may apply to the liquidator for inspection, during office hours, of the books and papers of the company in respect of which an order is made for winding up by or subject to the supervision of the Court and which are in his custody and the liquidator may, by order, permit inspection of such books and papers in his possession, as he thinks just:Provided that where the winding up is for the purpose of reconstruction or amalgamation of the company, inspection of the books and papers of the company shall be subject to the orders of the Court to be made on application for the purpose on notice to the liquidator:Provided further that where proceeding is pending in the winding up between a contributory or creditor, or a person claiming to be a contributory or a creditor and the liquidator, inspection of the books and papers of the company shall be subject to the orders of the Court in the proceedings as to discovery and inspection.
