PART - IX 
STATUTORY RETURNS AND RECORDS   Annual Returns

69. A  company shall within six months from the close of its financial year submit  an annual  return to  the Department  giving  particulars prescribed in Schedule - VII. 

Registers 

70. i.  In addition  to registers  prescribed under  other sections of this Act,  a company  shall where  applicable maintain  the  following Registers and  enter therein particulars or changes within thirty days of the happening of the event: 

a.  Register of Mortgage or Charges, 

b.  Register of Investments not held in the company's name; and 

c.  Register of Debenture Holders. 

ii. The  Registers mentioned  in section  70(i) shall  be kept  at the registered office  of the  company or  such  other  place  as  may  be permitted by  the Department  and shall be available for inspection by shareholders free  of charge on any working day for at least two hours during business hours. 

Copies of Documents and Inspection by Shareholders 

71. A  shareholders shall be entitled to inspect free of charge during business hours  on any  working  day  the  following  records  of  the company: 

i.   Copies of Articles, 
ii.  Register of Shareholders, 
iii. Register of Transfers, 
iv.  Register of Mortgage and Charges, 
v.   Register of Debenture Holders, 
vi.  Instruments creating Mortgage or Charges, 
vii. Register of investments not hold in company's name, 
viii. Minute books relating to Annual and other General Meetings. 

Inspection and Investigation 

72. The  Department may  on its  own or  shall, upon  the  request  of shareholders holding  not less  than 10%  of the  total voting  power, order inspection  of the  books of  accounts or other documents of the company to  ensure that  they have  been maintained  in a  correct and proper manner as per requirements.