Central Government Act
Section 17(1) in The Central Sales Tax Act, 1956
(1) Every person--
who is the liquidator of any company which is being wound up, whether under the orders of a court or otherwise; or
who 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, give notice of his appointment as such to the appropriate authority.