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2018 (11) TMI 5 - HC - VAT and Sales TaxAttachment of property of the legal heirs of the deceased Directors of the Company - recovery of tax arrears of the company - Held that:- It is not the case of the respondents that the petitioner is one of the Directors or Share Holders or Board Members of the Company or after the demise of (late) L.Narayanan Chettiar and (late) Saraswathi Narayanan, the petitioner is taking care of the Company. It is not their case that the partition deed was made ready, once after the demand was raised, so as to escape from the clutches of law, ie., in order to avoid from payment of tax. Moreover, they have not stated anywhere that the Company has been dissolved. It is a statute that affairs of a Company has to be dealt within the chain of power of the Company. A person, who is not connected with a Company, should not be driven, just because he is a heir of the Company's Directors, unless otherwise there is a solid proof that he is also involved in the affairs of the Company, in any manner. But, that is not the case of the respondents herein. Impugned proceedings quashed - petition allowed - decided in favor of petitioner.
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