Companies Act, 1956
Sec 549 - Inspection of books and papers by creditors and contributories.
(1) At any time after the making of an order for the winding up of a company by or subject to the supervision of the Court, any creditor or contributory of the company may, if the Supreme Court, by rules prescribed so permit and in accordance with and subject to such rules but not further or otherwise, inspect the books and papers of the company.
(2) Nothing in sub-section (1) shall be taken as excluding or restricting any rights conferred by any law for the time being in force
(a) on the Central or a State Government ; or
(b) on any authority or officer thereof ; or
(c) on any person acting under the authority of any such Government or of any such authority or officer.