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[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

State of Uttarakhand - Subsection

Section 12(2)(d) in Uttaranchal Value Added Tax Act, 2005

(d)If the liquidator fails to give notice in accordance with clause (a) or fails to set aside the amount as required by clause (c) or parts with any assets of the company or the properties in his hand in contravention of the provision of that clause, he shall be personally liable for the payment of tax, penalty and interest, if any which the company would be liable to pay under this Act: