law: Companies Act, 2013 
  317.
  
    Report
  
  of Company Liquidator to Tribunal for examination of persons.
  1.      Where the Company
  
  Liquidator is of the opinion that a fraud has been committed by any person in
  
  respect of the company, he shall immediately make a report to the Tribunal and
  
  the Tribunal shall, without prejudice to the process of winding up, order for investigation
  
  under section 210 and on consideration of the report of such investigation, the
  
  Tribunal may pass such order and give such directions under this Chapter as it
  
  may consider necessary including the direction that such person shall attend
  
  before the Tribunal on a day appointed by it for that purpose and be examined
  
  as to the promotion or formation or the conduct of the business of the company
  
  or as to his conduct and dealings as officer thereof or otherwise.
  2.      The provisions of
  
  section 300 shall mutatis mutandis apply in relation to any examination
  
  directed under sub-section (1 ).