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2018 (6) TMI 700 - KERALA HIGH COURTAssessee in default u/s 220 - seeking tax clearance certificate u/s 230 - Liability of directors of private company in liquidation u/s 179 - personal liability - jointly and severally liability - petitioner was in jail when notice was ordered - non affording the petitioner an opportunity of hearing - Held that:- In the light of the various orders issued by the authorities under the Act against the petitioner in his personal capacity and in the light of Ext.P13 order, the petitioner cannot dispute his liability mentioned therein. The liability of the petitioner mentioned in Ext.P8 order is more than 400 Crores. In the circumstances, the second respondent cannot be found fault with for having insisted Tax Clearance Certificate for the petitioner to leave the country under the first proviso to subsection (1A) of Section 230 of the Act. There cannot be any dispute to the fact that an order under Section 179 of the Act cannot be passed without affording the parties concerned an opportunity of hearing. - In so far as the petitioner was in jail when notice was ordered in the proceedings initiated against him under Section 179 of the Act, the said notice should have been served on him through the Superintendent of the jail wherein he was detained. The said course admittedly has not been adopted by the respondents. - Order is liable to be set aside and the matter has to be considered afresh.
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