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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Director liability: directors are jointly and severally liable for unpaid company tax unless exempted by proof of no gross neglect.</h1> Every person who served as a director during the period for which tax was due is jointly and severally liable for any tax or other dues determined and remaining unrecovered on winding up of the company, unless the director proves to the Commissioner that non-recovery is not due to gross neglect, misfeasance or breach of duties in relation to the company's affairs.

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