TMI Blog2008 (10) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... 1993 and has Registration No. PCE-24 (ET) 01-02. As per return filed on behalf of the company it allegedly admitted certain liabilities under the said Act and the Rules framed thereunder for the period July 2001 to January 2002. It did not discharge its liability, as such certificate proceedings were sought to be initiated for recovery of the dues. Requisition for a certificate was made (annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiated for recovery of the dues of the company through directors. The State has taken an objection as to the maintainability of the writ petition on the ground that the petitioners had not availed of alternative remedy. They could challenge the certificate proceedings by filing petitions denying liability and the consequential orders by filing appeal. Having heard the parties and with their con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act aforesaid also recognizes company as an independent juristic entity. In the counter-affidavit of the Commercial Taxes Department it is admitted that it is the company that was the dealer and thus the liability is that of the company exclusively. It is again wellestablished that the liability of Directors or shareholders are different and distinct from that of a corporate body like the company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the proceedings instituted thereof including the certificate issued thereunder are all wholly without jurisdiction and are liable to be quashed and are quashed, as such. Thus, the certificate proceedings being S. T. 04/04-05 pending before the Certificate Officer, Patna are declared to be null and void and are quashed accordingly. The writ petition stands allowed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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