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Central Government Act
Section 239(1)(d) in The Companies Act, 1956
(d) any person who is or has at any relevant time been the company' s managing agent or secretaries and treasurers or managing director or manager or an associate of such managing agent or secretaries and treasurers, the inspector shall, subject to the provisions of sub- section (2), have power so to do and shall report on the affairs of the other body corporate or of the managing agent, secretaries and treasurers, managing director, manager or associate of the managing agent or secretaries and treasurers, so far as he thinks that the results of his investigation thereof are relevant to the investigation of the affairs of the first- mentioned company.