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2007 (12) TMI 213 - HC - VAT and Sales TaxPersonal Liability of Directors – Arrears of Dues and Recovery thereof - whether a Director of a Company can be made personally liable for the amount due from the Company for the arrears of State and Central sales tax? – It was observed that the company is still not wound up or formally liquidated – Held that the notices are not only illegal but also arbitrary and whimsical as the same have been issued on 22-12-2005 in spite of the fact that the law has been settled by this Court in the cases of Suneet Khurana on 3-9-1997 and Mukesh Gupta on 18-7-1996 - The writ petition is thus, allowed and consequently, notices Annexures quashed with cost of Rs. 10000. - Haryana General Sales Tax Act, 1973 or under the Central Sales Tax Act, 1956
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