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Liability of directors of private company.

Section 89 - Uttar Pradesh SGST - LIABILITY TO PAY IN CERTAIN CASES - GST - States - Section 89 - 89. (1) Notwithstanding anything contained in the Companies Act, 2013 (Act no. 18 of 2013), where any tax, interest or penalty due from a private compan .....

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or penalty unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. (2) Where a private company is converted into a public company and the t .....

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