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1974 (3) TMI 3 - CALCUTTA HIGH COURTIn this writ application, the petitioners have challenged the jurisdiction of the respondents to issue two notices both dated July 31, 1967, and to proceed against them under two notices - When a company is struck off from the registers or dissolved, whether the director is liable for the tax arrears - Eventhough Companies Act states that directors of a private company are not personally liable to pay taxes of the company - Section 179 stipulates that the directors would be personally liable provided certain conditions are satisfied. Also when the recovery proceedings against the company were still pending section 179 cannot be applied
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