(1)Every person-(a)Who is a liquidator of any company liable for any dues under this Act which is being wound up, whether under the orders of a Court or otherwise; or(b)(b)Who has been appointed as the receiver of any assets of a company liable for any dues under this Act (hereinafter referred to as liquidator),shall, within thirty days after he has become such liquidator, intimate the fact of his appointment as such to the Commissioner.
