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).
