Power to inspect registers of companies.
134. The 73[Assessing] Officer, the 74[Deputy Commissioner (Appeals)], 75[the 76[Joint
Commissioner] or the Commissioner (Appeals)], or any person subordinate to him authorised
in writing in this behalf by the 73[Assessing]
Officer, the 74[Deputy Commissioner
(Appeals)], 75[the 76[Joint Commissioner] or the Commissioner
(Appeals)], may inspect, and if necessary, take copies, or cause copies to be taken,
of any register of the members, debenture holders or mortgagees of any company or
of any entry in such register.