Sundry creditors of MNO Trading Limited filed a complaint with the Registrar of Companies (ROC), Delhi & Haryana alleging that the management of the company is indulging in destruction and falsification of the accoun

Section 209 of the Companies Act, 2013 provides that where upon information in his possession or otherwise, the Registrar or inspector has reasonable ground to believe that the books and papers of- a company, or relating to the key managerial personnel, or any director, or auditor, or company secretary in practice if the company has not appointed a company secretary, are likely to be destroyed, mutilated, altered, falsified or secreted, he may, after obtaining an order from the Special Court for the seizure of such books and papers,- enter, with such assistance as may be required, and search, the place or places where such books or papers are kept; and seize such books and papers as he considers necessary after allowing the company to take copies of or extracts from, such books or papers at its cost. According to the above provisions, ROC may enter and search the place where such books or papers are kept and seize them only after obtaining an order from the Special Court. Since in the given question, ROC entered the premises for the search and seizure of books of the company without obtaining an order from the Special Court, he is not authorised to seize the books of the PQR Trading Limited.