law: Companies Act, 2013 
  224.
  
    Actions
  
  to be taken in pursuance of inspector’s report.
  1.      If, from an
  
  inspector’s report, made under section 223, it appears to the Central
  
  Government that any person has, in relation to the company or in relation to
  
  any other body corporate or other person whose affairs have been investigated
  
  under this Chapter been guilty of any offence for which he is criminally
  
  liable, the Central Government may prosecute such person for the offence and it
  
  shall be the duty of all officers and other employees of the company or body
  
  corporate to give the Central Government the necessary assistance in connection
  
  with the prosecution.
  2.      If any company or
  
  other body corporate is liable to be wound up under this Act and it appears to
  
  the Central Government from any such report made under section 223 that it is
  
  expedient so to do by reason of any such circumstances as are referred to in
  
  section 213, the Central Government may, unless the company or body corporate
  
  is already being wound up by the Tribunal, cause to be presented to the
  
  Tribunal by any person authorised by the Central Government in this behalf—
  a.     
  
    a
  
  petition for the winding up of the company or body corporate on the ground that
  
  it is just and equitable that it should be wound up;
  b.    
  
    an
  
  application under section 241; or
  c.     
  
    both.
  1.     
  2.     
  3.      If from any such
  
  report as aforesaid, it appears to the Central Government that proceedings
  
  ought, in the public interest, to be brought by the company or any body
  
  corporate whose affairs have been investigated under this Chapter—
  a.     
  
    for
  
  the recovery of damages in respect of any fraud, misfeasance or other
  
  misconduct in connection with the promotion or formation, or the management of
  
  the affairs, of such company or body corporate; or
  b.    
  
    for
  
  the recovery of any property of such company or body corporate which has been
  
  misapplied or wrongfully retained, the Central Government may itself bring
  
  proceedings for winding up in the name of such company or body corporate.
  1.     
  2.     
  3.     
  4.      The Central
  
  Government, shall be indemnified by such company or body corporate against any
  
  costs or expenses incurred by it in, or in connection with, any proceedings
  
  brought by virtue of sub-section (3 ).
  5.      Where the report made
  
  by an inspector states that fraud has taken place in a company and due to such
  
  fraud any director, key managerial personnel, other officer of the company or
  
  any other person or entity, has taken undue advantage or benefit, whether in
  
  the form of any asset, property or cash or in any other manner, the Central
  
  Government may file an application before the Tribunal for appropriate orders
  
  with regard to disgorgement of such asset, property, or cash, as the case may
  
  be, and also for holding such director, key managerial personnel, officer or
  
  other person liable personally without any limitation of liability.