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<h1>Liquidators Must Notify Commissioner Within 30 Days; Directors May Face Liability for Unpaid Taxes Under Companies Act, 2013.</h1> When a company is in liquidation, the appointed liquidator must inform the Commissioner of their appointment within thirty days. The Commissioner will then notify the liquidator within three months of the necessary amount to cover any tax, interest, or penalty owed by the company. If taxes cannot be recovered from the company, directors during the relevant period are jointly and severally liable unless they prove non-recovery was not due to their gross neglect or breach of duty. The terms 'company' are defined as per the Companies Act, 2013.