TMI Blog2020 (8) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 18 of the Central Sales Tax Act makes, such of those Directors of the Company at the time of winding up, liable for the tax imposed. The said provisions would apply only if a Company had wound up and the Directors, who held the status during the time of winding up of the Company, could be held liable for the tax liability. In the present case, all the petitioners, who held the status of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7690 to 27692 of 2004 - - - Dated:- 3-8-2020 - HONOURABLE MR. JUSTICE M.S. RAMESH For Petitioner : Mr. R.L. Ramani, Sr. Counsel (in all WPs) for Mr. Chandran For Respondents : Mrs. Dhana Madhri (in all WPs) Government Advocate for R1 R2 COMMON O R D E R Today, the matter is called through video conferencing. By consent of both the parties, these writ petitions are taken up f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t justifiable. 4. Section 19(b) of the Tamil Nadu General Sales Tax Act as well as Section 18 of the Central Sales Tax Act makes, such of those Directors of the Company at the time of winding up, liable for the tax imposed. The said provisions would apply only if a Company had wound up and the Directors, who held the status during the time of winding up of the Company, could be held liable for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt of Andhra Pradesh in Maddi Swarna vs. Commercial Tax Officer reported in 124 STC 203 (A.P.) and held that the persons, who were Directors only during the period for which the tax liability arose, could be jointly and severally made liable. In the absence of any provision enabling the first respondent to proceed against the petitioners herein and taking into account that the petitioners herei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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