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Home Acts & Rules Central Sales Tax Act Central Sales Tax Act, 1956 Chapters List Chapter V Liability in Special Cases This
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Section 17 - Company in liquidation - Central Sales Tax Act, 1956

Extract

..... n as it may deem fit, notify to the liquidator within three months from the date on which he receives notice of the appointment of the liquidator the amount which, in the opinion of the appropriate authority would be sufficient to provide for any tax which is then, or is likely thereafter to become payable by the company. (3) The liquidator shall not part with any of the assets of the company or the properties in his hands until he has been notified by the appropriate authority under sub-section .....

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Section 17 - Company in liquidation - Central Sales Tax Act, 1956

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..... sub-section (3), he shall be personally liable for the payment of the tax which the company would be liable to pay: Provided that if the amount of any tax payable by the company is notified under sub-section (2), the personal liability of the liquidator under this sub-section shall be to the extent of such amount. (5) Where there are more liquidators than one, the obligations and liabilities attached to the liquidator under this section shall attach to all the liquidators jointly and severally. .....

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Section 17 - Company in liquidation - Central Sales Tax Act, 1956

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