(a) who is a liquidator of any company which is being wound up, whether under the orders of a court or otherwise; or
(b) who has been appointed the receiver of any assets of a company (hereinafter referred to as the "liquidator"), shall, within one month after he has become such liquidator, give notice of his appointment as such to the Commissioner.
Section 53 • The Delhi Value Added Tax Act, 2004
53. Liability in case of company in liquidation.
the-delhi-value-added-tax-act-2004-sec-53.json
•
Section 53
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"content": "(a) who is a liquidator of any company which is being wound up, whether under the orders of a court or otherwise; or\n(b) who has been appointed the receiver of any assets of a company (hereinafter referred to as the \"liquidator\"), shall, within one month after he has become such liquidator, give notice of his appointment as such to the Commissioner.",
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