{
    "act_title": "The Gujarat Value Added Tax Act, 2003",
    "act_slug": "the-gujarat-value-added-tax-act-2003-2003",
    "section_label": "Section",
    "section": {
        "number": "53",
        "title": "53. Liability in case of company in liquidation.",
        "chapter": null,
        "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\")",
        "footnote": "",
        "is_definition": false,
        "sort_order": 47
    },
    "prev_section": "52",
    "next_section": "54"
}