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2019 (5) TMI 571 - HC - VAT and Sales TaxAttachment of property of the wife of the Director - recovery of tax dues - section 155 of the Bombay Land Revenue Code - recovery of alleged outstanding sales tax dues of Company from the property belonging to the wife of Director - HELD THAT:- This court in the case of M.R. Choksi v. State of Gujarat [ 2012 (3) TMI 392 - GUJARAT HIGH COURT ] has observed that there is no statutory provision in the Gujarat Sales Tax Act, 1969 which empowers the sales tax authorities to fasten the liability of the company on its Director in the matter of payment of sales tax dues - Similarly, there is no provision in the Gujarat Value Added Tax Act, 2003 also, which empowers the authorities acting thereunder to recover the dues of a private limited company from its Directors. When it is not permissible for the respondent to proceed against the Director of the company for recovery of the tax dues of the company, the question of recovering such dues from the property which belongs to the wife of the Director would not arise. Demand do not sustain - appeal allowed - decided in favor of appellant.
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