(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 as receiver of any assets of a company (hereinafter referred to as the "liquidator")
Section 53 • The Gujarat Value Added Tax Act, 2003
53. Liability in case of company in liquidation.
the-gujarat-value-added-tax-act-2003-2003-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 as receiver of any assets of a company (hereinafter referred to as the \"liquidator\")",
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