https://www.taxtmi.com/acts?id=17655 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could be the time of the resolution unless the Tribunal directed otherwise on proof of fraud or mistake-has been replaced by the substituted provision fixing petition presentation as the operative commencement point. en-us Sat, 02 Mar 2013 15:50:27 +0530 Sat, 13 Dec 2025 13:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17655 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could be the time of the resolution unless the Tribunal directed otherwise on proof of fraud or mistake-has been replaced by the substituted provision fixing petition presentation as the operative commencement point. Act-Rules Companies Law Sat, 02 Mar 2013 15:50:27 +0530 https://www.taxtmi.com/acts?id=17655