Amendment status not verified — confirm the current text below against the official source.
101 (1) .W,henany coin:vany is being wowidup whether under Y' the.9!4?H;of,a cpllf!. 9r Tribunal· or: ?We?e. eyFry . perso? appointed as receiver of any ?set? of a company (here??erip.this .sec?onreferrefto? .the"liqllida?or"; shall, within thirty days ?? .. his appointment, ,gj.v intimation of his appointment to the Commissioner. ' (2) The Commissioner shall,' after making such inquufi»-, callmg for such information as ht mayd? fit, nofffy1' the .liquidator within three months·irdm 'the datJ1bi --, which he receives intimation '.bf th?"'appomtment of''-: the, liquidator, the amount- which m, !lie opinion of the -: Cemmissioner would be sufficientto·wo?.de for any tax, r' --. iateress.or penalty which is then, orJ?Jikelythereafterto become, payablebythe company. ·, r:l Li?lplity in case of cothpanyin liquidation. 18 of2013 (3)' · When::anyprivat?:cpmp?f is -wo\lll?- up'andany? · inte?est or penaltydeter?? under this Act on dit, ,,f??J>any for anyperiod,Wheter\)ef?re0? ,inthe CO';'fSe r :of?t? its Jiq?clatiOJ1, ?not be/eCoVered, then every person who was a dir?ftorof suchtp1np'any at any time,_ duringthe periodfol whicl\the? w? due shall, j?intlt) ?d severally s . be liable for the p??ent of sue?--?: interest or penalty,1JIDesshe proyesto the satisfaction of the Commissioner that Suptnon-recoverycannot be a¥-butedtoany gross negleft,Illisfeasahce or breach.?{,( duty on his part in relation to the affairs of the company .":