Section 346 — Inspection of bo oks and papers by creditors and contributories

(1) At any time after the
making of an order for the winding up of a company by the Tribunal, any creditor or contributory of the
company may inspect the books and papers of the company only in accordance wit h, and subject to such
rules as may be prescribed.
(2) Nothing contained in sub -section (1) shall exclude or restrict any rights conferred by any law for
the time being in force—
(a) on the Central Government or a State Government;
(b) on any authority or officer thereof; or
(c) on any person acting under the authority of any such Government or of any such authority or

Related sections

Section 273 — Powers of Tribunal
Section 274 — Directions for filing statement of affairs
Section 275 — Company Liquidators and their appointments
Section 276 — Removal and replacement of liquidator
Section 277 — Intimation to Company Liquidator, provisional liquidator and Registrar
Section 278 — Effect of winding up order
Section 279 — Stay of suits, etc., on winding up order
Section 281 — Submission of report by Company Liquidator
Section 282 — Directions of Tribunal on report of Company Liquidator
Section 283 — Custody of company’s properties
Section 284 — Promoters , directors, etc., to cooperate with Company Liquidator
Section 285 — Settlement of list of contributories and application of assets
Section 286 — Obligations of directors and managers
Section 287 — Advisory committee
Section 288 — Submission of periodical reports to Tribunal
Section 289 — [Power of Tribunal on application for stay of winding up .] Omitted by the Insolvency and
Section 290 — Powers and duties of Company Liquidator
Section 291 — Provision for professional assistance to Company Liquidator
Section 292 — Exercise and control of Company Liquidator’s powers
Section 293 — Books to be kept by Company Liquidator
Section 294 — Audit of Company Liquidator’s accounts
Section 295 — Payment of debts by contributory and extent of set -off
Section 296 — Power of Tribunal to make calls
Section 297 — Adjustment of rights of contributories
Section 298 — Power to order costs
Section 299 — Power to summon persons suspected of having property of company, etc
Section 300 — Power to order examination of promoters, directors, etc
Section 301 — Arrest of person trying to leave India or abscond
Section 302 — Dissolution of company by Tribunal
Section 303 — Appeals from orders made before commencement of Act
Section 320 — [Distribution of property of company .] Omitted by s . 255 and the Eleventh Schedule, ibid
Section 321 — [ Arrangement when binding on company and creditors .] Omitted by the Insolvency and
Section 322 — [Power to apply to Tribunal to have questions determined, etc.] Omitted by s. 255 and the Eleventh
Section 324 — Debts of all descriptions to be admitted to proof
Section 327 — Preferential payments
Section 328 — Fraudulent preference
Section 330 — Certain transfers to be void
Section 331 — Liabilities and rights of certain persons fraudulently preferred
Section 332 — Effect of floating charge
Section 333 — Disclaimer of onerous property
Section 335 — Certain attachments, executions, etc., in winding up by Tribunal to be void
Section 336 — Offences by officers of companies in liquidation
Section 337 — Penalty for frauds by officers
Section 338 — Liability where proper accounts not kept
Section 339 — Liability for fraudulent conduct of business
Section 340 — Power of Tribunal to assess damages against delinquent directors, etc
Section 341 — Liability under sections 339 and 340 to extend to partners or directors in firms or
Section 342 — Prosecution of delinquent officers and members of company
Section 343 — Company Liquidator to exercise certain powers subject to sanction
Section 344 — Statement that company is in liquidation
Section 345 — Books and papers of company to be evidence
Section 347 — Disposal of books and papers of company
Section 348 — Information as to pending liquidations
Section 349 — Official Liquidator to make payments into public account of India
Section 350 — Company Liquidator to deposit monies into scheduled bank
Section 351 — Liquidator not to deposit monies into private banking account
Section 352 — Company Liquidation Dividend and Undistributed Assets Account
Section 353 — Liquidator to make returns, etc
Section 354 — Meetings to ascertain wishes of creditors or contributories
Section 355 — Court, tribunal or person, etc., before whom affidavit may be sworn
Section 356 — Powers of Tribunal to declare dissolution of company void
Section 358 — Exclusion of certain time in computing period of limitation
Section 359 — Appointment of Official Liquidator
Section 360 — Powers and functions of Official Liquidator
Section 361 — Summary procedure for liquidation
Section 362 — Sale of assets and recovery of debts due to company
Section 363 — Settlement of claims of creditors by Official Liquidator
Section 364 — Appeal by creditor
Section 365 — Order of dissolution of company