https://www.taxtmi.com/acts?id=25362 The liquidator must notify the Commissioner of appointment within a short statutory period; the Commissioner shall, after inquiry, notify the liquidator within a subsequent statutory period of the amount considered sufficient to provide for any tax, interest or penalty then due or likely to become payable by the company. If tax cannot be recovered from a wound-up private company, every person who was a director during the relevant period is jointly and severally liable unless he proves to the Commissioner that non-recovery is not attributable to gross neglect, misfeasance or breach of duty. en-us Mon, 12 Jun 2017 10:26:12 +0530 Wed, 28 Jun 2017 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25362 The liquidator must notify the Commissioner of appointment within a short statutory period; the Commissioner shall, after inquiry, notify the liquidator within a subsequent statutory period of the amount considered sufficient to provide for any tax, interest or penalty then due or likely to become payable by the company. If tax cannot be recovered from a wound-up private company, every person who was a director during the relevant period is jointly and severally liable unless he proves to the Commissioner that non-recovery is not attributable to gross neglect, misfeasance or breach of duty. Act-Rules GST - States Mon, 12 Jun 2017 10:26:12 +0530 https://www.taxtmi.com/acts?id=25362