Section 255 — Power to inspect registers of companies

The Assessing Officer, assessment unit, verification unit, the Joint
Commissioner or the Joint Commissioner (Appeals) or the Commissioner
(Appeals), or any person subordinate thereof and authorised in writing in this behalf
by such officer or authority, 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.