27.5.4-Companies (Transfer of Pending Proceedings) Rules, 2016

4. :

 All proceedings relating to voluntary winding up of a company where notice of the resolution by advertisement has been given under sub-section (1) of but the company has not been dissolved before the 1st day of April, 2017 shall continue to be dealt with in accordance with provisions of the Act.

All applications and petitions relating to voluntary winding up of companies pending before a High Court on the date of commencement of this rule, shall continue with and dealt with by the High Court in accordance with provisions of the Act.