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2017 (11) TMI 1029 - HC - VAT and Sales TaxRecovery of sales tax arrears - auction of personal property of petitioner to recover dues of Company - whether respondents 1 and 2 can proceed against the personal property of the petitioner for recovery of the sales tax arrears payable by the 3rd respondent/company? - Held that: - even as per the statement made by the first respondent, the company owns properties. Therefore, the impugned notice proposing an auction of the petitioner's personal property is wholly without jurisdiction - reliance placed in the case of Chamundeeswari Versus Commercial Tax Officer, Vellore Rural [2007 (1) TMI 254 - HIGH COURT OF MADRAS], where it was held that It is well-settled that a company is a legal entity by itself and it can sue or can be sued as a legal entity and any dues from the company have to be recovered only from the company and not from its directors - petition allowed - decided in favor of petitioner.
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