Companies Act (Cap. 386), article 318

318. If it appears to the court in the course of a winding up by the court that any past or present officers, or any member of t he company, or any other person, has been guilty of any offence in relation to the company which is an offence under this Act or for which he is otherwise criminally liable, the court shall, eithe r on the application of any person interested in the winding up or o f its own motion, refer the matter to the Commissioner of Police through the Registrar of Courts. Report by liquidator for prosecution of delinquent officers, etc.