Companies. [Ch. 31. No. 1. for which he is criminally liable, he may with the consent in writing of the Attorney General prosecute the offender (3) It shall be the duty of every officer and agent of the company, past and present (other than the defendant in the proceedings), to give all assistance in connection with the prosecution which he is reasonably able to give. For the purposes of this subsection, the expression agent ’’ in relation to a company shall be deemed to include any banker or solicitor of the company, and any person employed by the company as auditor, whether that person is or is not an officer of the company. (4) If any person fails or neglects to give assistance in manner required by subsection (3) of this section, the Court may direct that person to comply with the require- ments of the said subsection and make such other order as it thinks just. (5) All costs and expenses properly incurred by the liquidator in the prosecution of offenders under sub- sections (1) and (2) of this section shall be payable out of the assets of the company in priority to all other liabilities. Supplementary provisions as to winding up. 263. A body corporate shall not be qualified for appoint - ment as liquidator of a company, whether in a winding up by or under the supervision of the Court or in a voluntary winding up, and any appointment made in contravention of this provision shall be void. 264. (1) If any liquidator, who has made any default in filing, delivering or making any return, account or other document, or in giving any notice which he is by law required to file, de liver, make or give, fails to make good the default within fourteen days after the service on him of a notice requiring him to do so, the Court may, on an application made to the Court by any contributory or creditor of the company or by the Registrar, make an order directing the liquidator to make good the default within such time as may be specified in the order. (2) Any such order may provide that all costs of and incidental to the application shall be borne by the liquidator. 49] Disqualiti- cation for appointment as liquidator Enforcement of duty of liquidator tu make returns, etc.