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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Winding up of a company is deemed to commence at the time the petition for winding up is presented to the tribunal.</h1> Section 357 deems the winding up of a company by the Tribunal to commence at the time of presentation of the petition for winding up. The previously different rule for prior voluntary winding up resolutions-where commencement could be the time of the resolution unless the Tribunal directed otherwise on proof of fraud or mistake-has been replaced by the substituted provision fixing petition presentation as the operative commencement point.

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