Section 459, The Companies Act, 2009

(1) If in the course of winding-up a company it appearsthat any person who has taken part in the formation or promotion of the company or any past or present director, manager or liquidator or any officer of thecompany, has misapplied or retained or become liable or accountable for any money or property of the company, or been guilty of any misfeasance or breach of trust in relation to the company, the court may, on the application of the official receiver, or of the liquidator, or of any creditor or contributory, examine the conduct of the promoter, director, manager, liquidator or officer, and compel him to- (a) repay or restore the money or property or any part thereof respectively with interest at such rate as the court thinks just; or (b) 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) This section shall have effect notwithstanding that the offence is one for which the offender may be criminally liable. (3) Where in the case of a winding-up an order for payment of money is made under this section, the order shall be deemed to be a final judgment against the person against whom the order is made.