Weather personal liability for payment of tax could be fixed on Official Liquidator in view of section 178(4) of Act.

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....for the assessment years 1970-71,1971-72 and 1973-74 due from a company which had gone in liquidation on the ground that he had distributed after obtaining the orders of the court the sale proceeds of the properties belonging to the company among the creditors much earlier to the raising of the demand by the department. The facts of the case in brief are that the Official Liquidator had given noti....

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....hat as the liquidator had given notice of his appointment under sub-section(1) but the ITO failed to send an intimation under sub-sec(2), there is no failure on the part of the liquidator under sub-sec(3) of sec.178. Accordingly it would be difficult to fix any personal liability for the tax on the official liquidator. The board are however advised that, in such cases, where liquidation proceeding....