law: Companies Act, 2013 
  299.
  
    Power
  
  to summon persons suspected of having property of company, etc.
  1.      The Tribunal may, at
  
  any time after the appointment of a provisional liquidator or the passing of a
  
  winding up order, summon before it any officer of the company or person known
  
  or suspected to have in his possession any property or books or papers, of the
  
  company, or known or suspected to be indebted to the company, or any person
  
  whom the Tribunal thinks to be capable of giving information concerning the
  
  promotion, formation, trade, dealings, property, books or papers, or affairs of
  
  the company.
  2.      The Tribunal may
  
  examine any officer or person so summoned on oath concerning the matters
  
  aforesaid, either by word of mouth or on written interrogatories or on
  
  affidavit and may, in the first case, reduce his answers to writing and require
  
  him to sign them.
  3.      The Tribunal may
  
  require any officer or person so summoned to produce any books and papers
  
  relating to the company in his custody or power, but, where he claims any lien
  
  on books or papers produced by him, the production shall be without prejudice
  
  to such lien, and the Tribunal shall have power to determine all questions
  
  relating to that lien.
  4.      The Tribunal may
  
  direct the liquidator to file before it a report in respect of debt or property
  
  of the company in possession of other persons.
  5.      If the Tribunal finds
  
  that—
  a.     
  
    a
  
  person is indebted to the company, the Tribunal may order him to pay to the
  
  provisional liquidator or, as the case may be, the liquidator at such time and
  
  in such manner as the Tribunal may consider just, the amount in which he is
  
  indebted, or any part thereof, either in full discharge of the whole amount or
  
  not, as the Tribunal thinks fit, with or without costs of the examination;
  b.    
  
    a
  
  person is in possession of any property belonging to the company, the Tribunal
  
  may order him to deliver to the provisional liquidator or, as the case may be,
  
  the liquidator, that property or any part thereof, at such time, in such manner
  
  and on such terms as the Tribunal may consider just.
  1.     
  2.     
  3.     
  4.     
  5.     
  6.      If any officer or
  
  person so summoned fails to appear before the Tribunal at the time appointed
  
  without a reasonable cause, the Tribunal may impose an appropriate cost.
  7.      Every order made
  
  under sub-section (5 ) shall be executed in the same manner as decrees
  
  for the payment of money or for the delivery of property under the Code of
  
  Civil Procedure, 1908.
  8.      Any person making any
  
  payment or delivery in pursuance of an order made under sub-section (5 )
  
  shall by such payment or delivery be, unless otherwise directed by such order,
  
  discharged from all liability whatsoever in respect of such debt or property.