COMPANIES ACT, 19z 
oY 
thinks just, or to contribute such sum to the assets of the company 
by way of compensation in respect of the misapplication, retainer, 
misfeasance, or breach of trust as the court thinks just. 
(2) The provisions of this section shall have effect notwith- 
standing that the offence is one for which the offender may be 
criminally Liable. 
(3) Where in the case of a winding up in England an order for 
payment of money is made under this section the order shall h- 
deemed to be a final judgment within the meaning of paragr= 
of subsection (1) of section one of the Bankruptcy Act, 1914 
277.—(1) If it appears to the court in the course of a winding Prosecution of 
up by, or subject to the supervision of, the court that any past or Slmgnent 
present director, manager or other officer, or any member, of the members of 
company has been guilty of any offence in relation to the company for ©™pany- 
which he is criminally liable, the court may, either on the application 
of any person interested in the winding up or of its own motion, 
direct the liquidator— 
in the case of a winding up in England either himself to 
prosecute the offender or to refer the matter to the Director 
of Public Prosecutions; 
(b) in the case of a winding up in Scotland to refer the matter 
to the Lord Advocate. 
(a) 
(2) If it appears to the liquidator in the course of a voluntary 
winding up that any past or present director, manager or other officer, 
or any member, of the company has been guilty of any offence in 
relation to the company for which he is criminally liable, he shall 
forthwith report the matter, in the case of a winding up in England, 
to the Director of Public Prosecutions, and, in the case of a winding 
up in Scotland, to the Lord Advocate, and shall furnish to the 
Director or Lord Advocate, as the case may be, such information 
and give to him such access to and facilities for inspecting and taking 
copies of any documents, being information or documents in the 
possession or under the control of the liquidator and relating to the 
matter in question, as they respectively may require. 
(3) Where any report is made under the last foregoing subsection 
to the Director of Public Prosecutions or Lord Advocate, he may, 
if he thinks fit, refer the matter to the Board of Trade for further 
enquiry, and the Board shall thereupon investigate the matter and 
may if they think it expedient, apply to the court for an order con- 
ferring on the Board or any person designated by the Board for the 
purpose with respect to the company concerned all such powers of 
investigating the affairs of the company as are provided by this Act 
in the case of a winding up by the court. 
(4) If on any report to the Director of Public Prosecutions 
under subsection (2) of this section it appears to him that the case is 
not one in which proceedings ought to be taken bv him. he shall