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<h1>Tribunal Can Order Examination of Company Officers Under Section 300 of Companies Act, 2013 for Suspected Fraud in Winding Up</h1> Section 300 of the Companies Act, 2013, grants the Tribunal authority to order the examination of promoters, directors, or officers of a company undergoing winding up if the Company Liquidator reports suspected fraud. The Tribunal may summon individuals for examination on relevant company matters, with the Liquidator participating and possibly employing legal assistance. Examined individuals must receive a copy of the Liquidator's report at their expense and may hire professionals for representation. Examination notes are documented and accessible to creditors or contributories. The Tribunal can adjourn examinations and delegate them to authorized entities, excluding cost-related decisions.