Companies Act, 1956
Section - 545 - Prosecution of delinquent officers and members of company
Prosecution of delinquent officers and members of company.545. (1) If it appears to the [Tribunal] in the course of a winding up by [the Tribunal], that any past or present officer, or any member, of the company has been guilty of any offence in relation to the company, the [Tribunal] may, either on the application of any person interested in the winding up or of its own motion, direct the liquidator either himself to prosecute the offender or to refer the matter to the Registrar.(2) If it appears to the liquidator in the course of a voluntary winding up that any past or present officer, or any member, of the company has been guilty of any offence in relation to the company, he shall forthwith report the matter to the Registrar and shall furnish to him such information and give to him such access to and facilities for inspecting and taking copies of any books and papers, being information or books and papers in the possession or under the control of the liquidator and relating to the matter in question, as the Registrar may require.Google Play store
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