Companies Act, 2013
335. Certain attachments, executions, etc., in winding up by Tribunal to be void.
1. Where any company is being wound up by the Tribunal,—
a. any attachment, distress or execution put in force, without leave of the Tribunal against the estate or effects of the company, after the commencement of the winding up; or
b. any sale held, without leave of the Tribunal of any of the properties or effects of the company, after such commencement, shall be void.
2. Nothing in this section shall apply to any proceedings for the recovery of any tax or impost or any dues payable to the Government.