2.5.9:Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016
9. Personnel to extend cooperation to liquidator.
(1) The liquidator may make an application to the Adjudicating Authority for a direction that a person who-
(a) is or has been an officer, auditor, employee, promoter or partner of the corporate debtor;
(b) was the interim resolution professional, resolution professional or the previous liquidator of the corporate debtor; or
(c) has possession of any of the properties of the corporate debtor; shall cooperate with him in the collection of information necessary for the conduct of the liquidation.
(2) An application may be made under this Regulation only after the liquidator has made reasonable efforts to obtain the information from such person and failed to obtain it.