Ramli and Sudin are grocers. They originally operated their respective business as sole traders. On 1 February 2014, they decided to combine their experience and resources to form a company called Healthy & Fresh Grocers Sdn Bhd (the company). They run their business on the premises previously purchased by Ramli. Upon incorporation, they transferred the entire assets of their respective businesses including the premises to the company. In April 2017, Ramli received a quit rent notice from the Land Office for payment of land tax which has been in arrears since the acquisition of the premises by the company. Ramli refuses to pay on the ground that he is not the owner of the premises. Currently the company is facing financial problems and has to go into liquidation. Ramli now seeks your advice as regard to his liability towards the company. With reference to the relevant provisions in Companies Act 2016 and decided cases, advise Ramli.