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    <title>Liability in case of company in liquidation.</title>
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    <description>The liquidator must notify the Commissioner within thirty days of appointment; the Commissioner may inquire and must, within three months of intimation, notify an amount sufficient to cover tax, interest or penalty payable by the company. If a private company&#039;s tax liabilities cannot be recovered, persons who were directors during the relevant period are jointly and severally liable unless they prove the non-recovery was not due to gross neglect, misfeasance or breach of duty.</description>
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      <description>The liquidator must notify the Commissioner within thirty days of appointment; the Commissioner may inquire and must, within three months of intimation, notify an amount sufficient to cover tax, interest or penalty payable by the company. If a private company&#039;s tax liabilities cannot be recovered, persons who were directors during the relevant period are jointly and severally liable unless they prove the non-recovery was not due to gross neglect, misfeasance or breach of duty.</description>
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