(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, (herein 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 who is entitled to assess the income of the company.
