law: Companies Act, 2013 
  357.
  
    Commencement
  
  of winding up by Tribunal.
  1.      Where, before the
  
  presentation of a petition for the winding up of a company by the Tribunal, a
  
  resolution has been passed by the company for voluntary winding up, the winding
  
  up of the company shall be deemed to have commenced at the time of the passing
  
  of the resolution, and unless the Tribunal, on proof of fraud or mistake,
  
  thinks fit to direct otherwise, all proceedings taken in the voluntary winding
  
  up shall be deemed to have been validly taken.
  2.      In any other case,
  
  the winding up of a company by the Tribunal shall be deemed to commence at the
  
  time of the presentation of the petition for the winding up.