Companies Act 2014
Order for arrest and seizure, etc.
675. (1) The court may, in either of the cases specified in subsection (2)—
(a) at any time after the presentation of a petition to wind up a company or the passing of a resolution to wind up a company voluntarily, and
(b) on proof of probable cause for believing that a contributory, director, shadow director, secretary or other officer of the company is about to quit the State or otherwise to abscond or to remove or conceal any of his or her property for the purpose of evading payment of calls or of avoiding examination about the affairs of the company,
(i) the contributory, director, shadow director, secretary or other officer to be arrested, and
(ii) that person’s books and papers and movable personal property to be seized or secured,
and the person and them to be detained until such time as the court may order.
(2) The court may exercise the powers under subsection (1)—
(a) of its own motion, or
(b) on the application of the Director, a creditor of the company or any other interested person.