Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 949 - HC - VAT and Sales TaxRecovery of tax dues – Liability of Director - Provision to recover company tax dues from the personal assets of the Director – Held that:- Judgment in M/s Meekin Transmission Ltd., Kanpur Nagar vs. State of U.P. and others [2008 (2) TMI 406 - ALLAHABAD HIGH COURT] followed – Company has a separate juristic personality and there is no provision in the U.P. Trade Tax Act under which the dues of the dealer Company could be recovered from the personal assets of a Director - Recovery has been issued against the Company, showing the name inter alia of the petitioner as a proprietor – No need to interfere with the enforcement of the recovery citation against the Company and this judgment is confined only in respect of the enforcement of the recovery citation against the personal assets of the petitioner – Petition allowed and set aside the recovery citation only insofar as it operates against the personal assets of the petitioner – Decided in favour of assessee.
|