Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 7] [Section 53(1)] [Section 53] [Entire Act] State of Gujarat - Subsection Section 53(1)(b) in The Gujarat Value Added Tax Act, 2003 (b)who has been appointed as receiver of any assets of a company (hereinafter referred to as the "liquidator")