BODIES CORPORATE (OFFICIAL LIQUIDATIONS) ACT - 1963 (ACT 180)

Section - 13 - Time of Commencement

An official winding up under this Act shall be deemed to have commenced on the passing of a resolution for the winding up of the company or on the making of a winding up order; and the words "commencement of a winding up" and its cognate expressions shall be construed accordingly.