Section 270, The Companies Act, 2009

(1) When an inspector is appointed under section 268, itshall be the duty of all officers and agents of the company, and of all officers and agents of any other body corporate whose affairs are being investigated under section 268– (a) to produce to the inspector all books and documents of or relating to the company or, as the case may be, the other body corporate which are in their custody or power; (b) to attend before the inspector when required to do so; and (c ) otherwise to give the inspector all assistance in connection with the investigation which he is reasonably able to give. (2) If the inspector considers that a person other than an officer or agent of the company or other body corporate is or may be in possession of information concerning its affairs, he may require that person to produce to him any books or documents in his custody or power relating to the company or other body corporate, and to attend before him otherwise to give him all assistance in connection with the investigation which he is reasonably able to give; and it is that person’s duty to comply with the requirement. (3) An inspector may examine on oath the officers and agents of the company or other body corporate, and such person as is mentioned in subsection (2) in relation to the affairs of the company or other body, and administer an oath accordingly. Inspector’s powers during investigation. Production of documents and evidence to inspectors. 198 199 (4) In this section, a reference to officers or to agents includes past, as well as present, officers or agents and “agents” in relation to a company or other body corporate, includes its bankers and persons employed by it as auditors, whether these persons are or are not officers of the company or other body corporate. (5) An answer given by a person to a question put to him in the exercise of powers conferred by this section (whether it has effect in relation to an investigation under section 268 as applied by any other section in this Act) may be used in evidence against him. (6) If any officer or agent of a company or body corporate– (a) refuses to produce to the inspectors any book or document which it is his duty to produce; (b) refuses to answer any question which is put to him by the inspectors with respect to the affairs of the company or body corporate, the inspectors may certify the refusal under his hand to the court and it may then enquire into the case; and after hearing any witnesses who may be produced against or on behalf of the alleged offender or hearing any statement which may be offered in defence, the court may punish the offender in the same manner as if he had been guilty of contempt of the court