Winding up order, if and when passed, relates back to the date of presentation of petition

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....ed 31‑3‑1971. Subject:- Winding up order, if and when passed, relates back to the date of presentation of petition In the case of a winding up by the court, the winding up is deemed to c....

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....comply with the requirements of the Act as are required of a company not wound up. In sub‑section (2) of section 441, the words "shall be deemed of commence" instead of "shall commence" indicat....