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Liability in case of company in liquidation

Section 110 - Draft-Bills-Reports - LIABILITY TO PAY IN CERTAIN CASES - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 110 - 110. (1) When any company is being wound up whether under the orders of a court or Tribunal or .....

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after making such inquiry or calling for such information as he may deem fit, notify the liquidator within three months from the date on which he receives intimation of the appointment of the liquidator, the amount which in the opinion of the Commis .....

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y for any period, whether before or in the course of or after its liquidation, cannot be recovered, then every person who was a director of such company at any time during the period for which the tax was due, shall jointly and severally be liable fo .....

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