law: Companies Act, 2013 
  309.
  
    Effect
  
  of voluntary winding up.
  In
  
  the case of a voluntary winding up, the company shall from the commencement of
  
  the winding up cease to carry on its business except as far as required for the
  
  beneficial winding up of its business: Provided that the corporate state and
  
  corporate powers of the company shall continue until it is dissolved.