Code of Criminal Procedure Act, 1973

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Sections	Particulars
Chapter XX	Winding Up
301	Arrest of person trying to leave India or abscond
Description	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