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Prosecution of delinquent officers and members of the company.

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....lty of any offence in relation to the company, the 1[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,....

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....rson designated by the Central Government for the purpose, with respect to the company concerned, all such powers of investigating the affairs of the company as are provided by this Act in the case of a winding up by the 1[Tribunal].      (4) If on any report to the Registrar under sub-section (2), it appears to him that the case is not one in which proceedings ought to be t....

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....e provisions of sub-section (2).      (6) If, where any matter is reported or referred to the Registrar under this section, he considers that the case is one in which a prosecution ought to be instituted, he shall report the matter to the Central Government; and that Government may, after taking such legal advice as it thinks fit, direct the Registrar to institute proceeding....

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....r.     (8) If any person fails or neglects to give assistance in the manner required by sub-section (7), the ^[2][Tribunal] may, on the application of the Registrar, direct that person to comply with the requirements of that sub-section.     (9) Where any such application is made with respect to a liquidator, the 1[Tribunal] may, unless it appears that the failu....