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At any time either before or after
passing a winding up order, if the Tribunal is satisfied that a contributory or a person having property,
accounts or papers of the company in his possession is about to leave India or otherwise to abscond,
or is about to remove or conceal any of his property, for the purpose of evading payment of calls or of
avoiding examination respecting the affairs of the company, the Tribunal may cause--
(a) the contributory to be detained until such time as the Tribunal may order; and
(b) his books and papers and movable property to be seized and safely kept until such time as
the Tribunal may order.
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