Section 262 — Inspector’s report

(1) The inspector may, and if so directed by
the Commission shall, make an interim report, and on the conclusion of the
investigation a final report to the Commission.

(2) The Commission—
(a) shall forward a copy of any report made by the inspector to the
company at its registered office with such directions as the
Commission thinks fit;

(b) may, if it thinks fit, furnish a copy thereof, on request and on
payment of the specified fee, to any person-

(i) who is a member of the company or other body corporate or
is interested in the affairs of the company;

(ii) whose interests as a creditor of the company or other body
corporate appear to the Commission to be affected;

(c) shall, when the inspectors are appointed under clause (a) or clause
(b) of section 256, furnish, at the request of the applicants for the
investigation, a copy of the report to them;

(d) shall, where the inspector are appointed under section 257 in
pursuance of an order of the Court, furnish a copy of the report to
the Court;

(e) may forward a copy of the report to the registrar with such directions
as it may deem fit; and

(f) may also cause the report or any part thereof to be posted on its
website.

263. Prosecution.−(1) If, from any report made under section 262, it
appears to the Commission that any person has, in relation to the company or in
relation to any other body corporate, whose affairs have been investigated by virtue
of sections 256, 257 and 258, been guilty of any offense for which he is criminally
liable, the Commission may, prosecute such person for the offence, and it shall be
the duty of all officers and other employees and agents of the company or body
corporate, as the case may be, other than the accused in the proceedings, to give the

Commission or any person nominated by it in this behalf all assistance in
connection with the prosecution which they are reasonably able to give.

(2) Sub-section (3) of section 2 61 shall apply for the purpo se of this
section as it applies for the purposes of that section.