Section 54(1) in Assam General Sales Tax Act, 1993
(1)Subject to the provisions of any other law for the time being in force, every person:-(a)Who is the liquidator of any company which is being wound up, whether under the orders of court of otherwise; or(b)Who has been appointed the receiver of any assets of a company (hereinafter referred to as the liquidation);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 company.
