Section 363, The Companies Act, 2009

(1) In a case where a winding up order is made, the officialreceiver shall, as soon as practicable after receipt of the statement to be submitted under section 362 or, in a case where the court orders that no statement shall be submitted, as soon as practicable after the date of the order, submit a preliminary report to the court- (a) as to the amount of capital issued, subscribed and paid up, and the estimated amount of assets and liabilities; (b) if the company has failed, as to the causes of the failure; and (c) whether in his opinion further enquiry is desirable as to any matter relating to the promotion, formation or failure of the company, or the conduct of the business thereof. (2) The official receiver may also, if he thinks fit, make a further report, or further reports, stating the manner in which the company was formed and whether in his opinion any fraud has been committed by any person in its promotion or formation, or by any director or other officer of the company in relation to the company since its formation, and any other matters which in his opinion it is desirable to bring to the notice of the court. (3) If the official receiver states in such further report that in his opinion a fraud has been committed, the court shall have the further powers provided in sections 393 and 394. Liquidators