Section 53(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)Every person -(a)who is a 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 one month after he has become such liquidator, give notice of his appointment as such to the Commissioner.
