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Liability in case of company in liquidation

Section 130 - LIABILITY TO PAY IN CERTAIN CASES - Goods and Services Tax - Section 130 - 130. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereinafter referred to as the liquidator ), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner. (2) The Commissioner shall, after making such inquiry or calling for such information as he .....

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