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Prosecution of delinquent officers and members of company.

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....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 suo motu, direct the liquidator to prosecute the offender or to refer the matter to the Registrar.       (2) If it appears to the Company Liquidator in the course of a voluntary winding up that an....

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....of the company by any person designated by him and for conferring on such person all the powers of investigation as are provided under this Act;            (b) if 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 ....

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.... suo motu, direct the Company Liquidator to make such a report, and on a report being made, the provisions of this section shall have effect as though the report had been made in pursuance of the provisions of sub-section (2).       (5) When any prosecution is instituted under this section, it shall be the duty of the liquidator and of every person, who is or has been a....