Commencement of winding up: voluntary resolution deems winding up to start, subject to fraud or mistake direction by Tribunal. Where an LLP passes a voluntary winding up resolution before a petition, winding up is deemed to commence at the resolution and proceedings in the voluntary winding up are valid unless the Tribunal, on proof of fraud or mistake, directs otherwise; otherwise winding up by the Tribunal is deemed to commence at the presentation of the petition.