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Citedby 46 docs - [View All]
M.K. Pushparanjini, Chikku'S ... vs Sales Tax Officer And Ors. on 7 April, 2003
Varghese vs Sales Tax Officer on 7 April, 2003
Vasulal International vs Addl. Sales Tax Officer-Ii on 3 August, 2004
Deputy Commissioner (Law), ... vs C.P. Rajarathinam on 14 January, 2003
P.Shajahan vs State Of Kerala on 23 July, 2007

[Section 17] [Complete Act]
Central Government Act
Section 17(4) in the Central Sales Tax Act, 1956
(4) If the liquidator fails to give the notice in accordance with sub-section (1) or fails to set aside the amount as required by, or parts with any of the assets of the company or the properties in his hands in contravention of the provisions of sub-section (3), he shall be personally liable for the payment of the tax which the company would be liable to pay: Provided that if the amount of any tax payable by the company is notified under sub-section (2), the personal liability of the liquidator under this sub-section shall be to the extent of such amount.