(1)Every person-(a)who is the liquidator of any company which is being wound-up, whether under the orders of a Court or otherwise; or(b)who has been appointed the receiver of any assets of a company,(hereinafter referred to as the liquidator) shall, within thirty days after he has become such liquidator, give notice of his appointment as such to the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] who is entitled to assess the income of the company.
