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of <h1>Liquidators Must Notify Authorities and Reserve Tax Amounts Under Section 17 of Central Sales Tax Act, 1956</h1> Section 17 of the Central Sales Tax Act, 1956, addresses the responsibilities of liquidators during the winding up of a company. Liquidators must notify the appropriate authority of their appointment within 30 days. The authority will then inform the liquidator of the necessary tax provisions within three months. Liquidators must not distribute company assets until the tax amount is set aside, except under court orders or to pay secured creditors. Failure to comply results in personal liability for the liquidator. These obligations apply to all liquidators jointly and severally, overriding any conflicting laws.
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