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2019 (5) TMI 497 - HC - VAT and Sales TaxAttachment of property - Recovery of outstanding dues (tax liability) of the company from the Directors - HELD THAT:- It is not in dispute that the property which is attached by the impugned notice is of the ownership of the petitioner No.1, who is the Director of the petitioner No.2 Company and therefore, as held by the Supreme Court in CHOKSI VERSUS STATE OF GUJARAT [2012 (3) TMI 392 - GUJARAT HIGH COURT], no attachment can be made - There is no provision in the Act fastening the liability of the Company to pay its sales tax dues to its Director and therefore, the impugned attachment notice dated 27.12.2017, is required to be quashed and set aside. Petition allowed - decided in favor of petitioner.
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