https://www.taxtmi.com/acts?id=26931 When a company is wound up the liquidator must notify the Commissioner within thirty days; the Commissioner shall, after inquiry, notify within three months the amount sufficient to provide for any tax, interest or penalty payable or likely payable by the company. If tax, interest or penalty cannot be recovered from a 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 due to gross neglect, misfeasance or breach of duty. en-us Thu, 22 Jun 2017 13:25:44 +0530 Fri, 30 Jun 2017 17:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26931 When a company is wound up the liquidator must notify the Commissioner within thirty days; the Commissioner shall, after inquiry, notify within three months the amount sufficient to provide for any tax, interest or penalty payable or likely payable by the company. If tax, interest or penalty cannot be recovered from a 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 due to gross neglect, misfeasance or breach of duty. Act-Rules GST - States Thu, 22 Jun 2017 13:25:44 +0530 https://www.taxtmi.com/acts?id=26931