Section 53(1) in The Gujarat Value Added Tax Act, 2003
(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 as receiver of any assets of a company (hereinafter referred to as the "liquidator")shall, within thirty days after his appointment, give intimation of his appointment as such to the Commissioner.
