TMI Blog2022 (12) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... s not even addressed in the impugned order. Section 51 of the OVAT Act read with Rule 55 of the OVAT Rules provides a special mode of recovery of outstanding amount of tax, interest and penalty. Even these provisions do not authorize recovery of outstanding taxes of a Company from the accounts of its individual Directors. This Court is unable to sustain the impugned order in so far as the said order confirms the attachment of the Petitioner s individual Bank account notwithstanding his having ceased to be a Director of AEPL whose tax dues were sought to be recovered - impugned attachment order and the corresponding order of the Commissioner of Sales Tax, Odisha affirming it are hereby set aside - petition is disposed off. - W.P.(C) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tors of AEPL on 15th February 2014 and therefore could not be made liable for the dues of AEPL. 5. A similar letter was issued by the Petitioner on 13th April 2017 to the Deputy Commissioner of Sales Tax, Cuttack-I, Cuttack. On its part, AEPL informed by a letter dated 25th May 2017 that the Petitioner had resigned from its services on 15th February 2014 and that thereafter he had no link with the company. 6. Against the attachment of his Bank account, the Petitioner filed a revision petition before the Commissioner on 18th January, 2018. By an order dated 16th April 2019, the revision petition was rejected by the Commissioner of Sales Tax, Odisha. The order of attachment was confirmed. 7. In the impugned order, reference has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese provisions do not authorize recovery of outstanding taxes of a Company from the accounts of its individual Directors. 10. For the aforementioned reasons, this Court is unable to sustain the impugned order dated 16th April 2019 of the Commissioner of Sales Tax, Odisha in so far as the said order confirms the attachment of the Petitioner s individual Bank account notwithstanding his having ceased to be a Director of AEPL whose tax dues were sought to be recovered. 11. The impugned attachment order and the corresponding order of the Commissioner of Sales Tax, Odisha affirming it are hereby set aside. The attachment of the Petitioner s bank account shall now stand lifted and a direction is issued to the concerned Bank to permit the P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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