TMI Blog2018 (12) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Section 26C specifically speaks of joint and several liability of every person who was a Director of a private limited company only if the tax or other amounts recoverable under the Act cannot be recovered for any reason from the private company - Hence the proceedings has to be taken first against the company and there should also be sufficient material to show that the recovering authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court challenging the revenue recovery proceedings. The petitioner had two contentions; one that the provisions of Section 26C of the Kerala General Sales Tax Act, 1963 is unconstitutional and the next that there could be no proceedings taken against the Director of a private limited company and if at all such a proceeding is taken then it has to be subject to the provisions of the Companies Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken first against the company and there should also be sufficient material to show that the recovering authorities were not able to recover the amounts from the assessee company. There is no such averments made by the Government in the counter affidavit also. 4. On the issue, we also notice Section 26C is subject to the provisions of Companies Act, 1956. The learned Counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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