2.9.31:Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017
31. Manner of sale.
The liquidator may value and sell the assets of the corporate person in the manner and mode approved by the corporate person in compliance with provisions, if any, in the applicable statute.
Explanation: “assets” include an asset, all assets, a set of assets or parcel of assets, as the case may be, in relation to sale of assets.