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

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..... the winding up is deemed to commence from the date of presentation of the petition for winding up. This means if and when order is made for winding up, it relates back to the date of the presentation of the petition. If no order for winding up is made and the winding up petition is dismissed, the date of presentation of the winding up petition has no relevancy. As such until winding up order is ma .....

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