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    <title>Prosecution of delinquent officers and members of company.</title>
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    <description>The Tribunal may direct the liquidator to prosecute or refer suspected offences by officers or members discovered in winding up. In voluntary winding up the Company Liquidator must report offences to the Registrar, furnish information and access to books, and the Registrar may seek inquiries or refer prosecutions to the Central Government after giving the accused an opportunity to be heard. The Tribunal can compel reports, and the liquidator and company officers and agents must provide assistance to prosecutions; failure to assist attracts a monetary penalty.</description>
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