2007 (1) TMI 603

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..... earned Counsel for the petitioner and Shri Rakesh Bajpai, learned Additional Chief Standing Counsel for the respondents. 2. The petitioner is aggrieved by the Circular dated 15.09.1998 issued by the Commissioner, Trade Tax, U.P. Lucknow. There is no dispute that the petitioner is one of the Directors of M/s Bhagirathi lron & Steel Private Limited, which is a Company registered under the provision .....

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..... e therefore, dispose off the writ petition with a direction to the respondents not to recover the arrears of tax and outstanding dues of the Company from the personal assets of the petitioner. However, it will be open for the respondents to recover the arrears of trade tax due against the Company from the assets/property of M/s Bhagirathi lron & Steel Private Limited as well from Directors, who ar .....

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