Section 37(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)Every person who -(a)is the liquidator of a company which is being wound up, whether under orders of a Court or otherwise; or(b)has been appointed the receiver of any assets of a company {hereinafter referred to as the liquidator}, shall within thirty days after he has become such liquidator, inform the assessing authority of his appointment as such.
