The Companies Act, 2013
Section 360 : Powers and Functions of Official Liquidator
360. (1)The Official Liquidator shall exercise such powers and perform such duties as the Central Government may prescribe.
(2) Without prejudice to the provisions of sub-section (1), the Official Liquidator may—
(a) exercise all or any of the powers as may be exercised by a Company Liquidator under the provisions of this Act; and
(b) conduct inquiries or investigations, if directed by the Tribunal or the Central Government, in respect of matters arising out of winding up proceedings.