(1) Every person –
(a) who is a liquidator of any company, firm or society, 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 he has become such liquidator, give notice of his appointment as such to the Commissioner or the designated officer.
(2) The Commissioner or the designated officer shall, after making such inquiries or calling for such information, as he may deem fit, notify the liquidator within three months from the date on which he received notice of appointment of the liquidator, the amount, which in the opinion of the Commissioner or the designated officer, would be sufficient to provide for any tax, interest or penalty, which is then, or is likely thereafter, to become payable by the company.
(3) Notwithstanding anything contained in the Companies Act, 1956, when any private company is wound up and any tax, interest or penalty assessed under this Act on the company for any period, whether before or in the course of or after its liquidation, cannot be recovered, then every person, who was a director of the private company at any time during the period for which the tax is due, shall be jointly and severally liable for the payment of such tax, interest or penalty, unless such person proves to the satisfaction of the Commissioner or the designated officer that non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company.
Explanation.–For the purpose of this section, the expression ‘private company’ shall have the meaning, assigned to it under section 3 of the Companies Act, 1956 (1 of 1956).
84. Notwithstanding anything contained in this Act, a tax on the sale or purchase of goods shall not be imposed under this Act, -
(a) where such sale or purchase takes place outside the State; or - 61 - Liability in case of company, firm or society in liquidation.
Provisions in case of inter-state trade.
(b) where such sale or purchase takes place in the course of inter-State trade or commerce; or
(c) where such sale or purchase takes place in the course of import of the goods into or export of the goods out of the territory of India:
Provided that the last sale or purchase of any goods preceding the sale or purchase occasioning the export of such goods out of the territory of India, shall also be deemed to be in the course of such export, if such last sale or purchase takes place after making an agreement or order for such export subject to furnishing a declaration in form ‘H’ as specified in the Central Sales Tax (Regulation and Turnover) Rules, 1957, by the purchaser.
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85. If any question arises, otherwise than in proceedings before a Court or before the commencement of assessment of a person under section 29, whether or not, for the purposes of this Act, -
(a) any person, society, club or association or any firm or any branch or department of any firm, is a person; or
(b) any particular thing done to any goods amounts to or results in the manufacture of goods, within the meaning of that term; or
(c) any transaction is a sale or purchase or where it is a sale or purchase, the sale price or the purchase price, as the case may be, thereof; or
(d) any particular person is required to be registered ; or
(e) in the case of any person liable to pay tax, any tax is payable by such person in respect of any particular sale or purchase or if, tax is payable, the rate thereof ; or
(f) input tax credit can be claimed on any particular transaction of purchase and if, it can be claimed, then what are the conditions and restrictions subject to which, such credit can be claimed; or
(g) any other question, as may be raised relating to the procedures and processes under this Act or the rules made thereunder, the Commissioner shall, subject to the provisions of this Act and the rules framed thereunder, make an order determining such question.
Explanation.–(1) For the purposes of this section, the assessment of the person shall be deemed to have commenced under section 29 when the person is served with any notice by the designated officer.
(2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, in respect of any sale or purchase, effected prior to the determination.
(3) If any such question arises from any order already passed under this Act or the repealed Act, no such question shall be entertained for determination under this section, but such question may be raised in appeal against such order.
86. An officer exercising the powers under this Act, may take the assistance of any police officer or other officer of the State Government, as and when required and upon such request for assistance being made, the police officer or the other officer, shall render necessary help in accordance with law.