Section 13: Liability of appointed persons

13. Liability of appointed persons (1) Where an administrator, executor, receiver or liquidator is appointed to manage or wind up the business carried on at any designated establishment, the appointed person shall— (a) give notice of his appointment to the Director-General within 14 days of the appointment; (b) before disposing of any asset of the business set aside such sum out of the asset as appears to the Director-General to be sufficient to provide for any tax that is or may become due and payable by the manager; and (c) do everything that is required to be done by the manager of a designated establishment under this Act. (2) Any person specified in subsection (1) who, without reasonable cause or justification, fails to comply with that subsection shall be liable to pay any tax that is or may become due and payable, and shall commit an offence.