Companies Act, 1956
Sec 479 - Power to arrest absconding contributory.
At any time either before or after making a winding up order, the Court may, on proof of probable cause for believing that a contributory is about to quit 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, cause-
(a) the contributory to be arrested and safely kept until such time as the Court may order ; and
(b) his books and papers and movable property to be seized and safely kept until such time as the Court may order.