Bhopinder Singh Dhillon, J.

1. Khosla Fans India (Private) Limited was ordered to be wound up by this court. The official liquidator attached to this court filed a complaint against the respondents under Sections 538, 478 read with Section 446 of the Companies Act, 1956 (hereinafter referred to as "the Act") and read with Section 9 of the Companies (Court) Rules, 1959 (hereinafter referred to as "the Rules"), inter alia, alleging that the respondents being officers of the liquidated company failed to deliver to the liquidator, as desired by him, all the movable and immovable property of the company, which was in their custody and control, which in law they were enjoined upon to deliver after the company was ordered to be wound up. It has been alleged that the respondents have intentionally not handed over the records and books of the company and thus have violated the provisions of Section 538 of the Act, An objection has been taken on behalf of the respondents that this court has no jurisdiction to try the complaint and in fact the complaint should have been filed before the Judicial Magistrate 1st Class, This matter came up before me sitting singly and I referred