Company tax recovery confined to company assets; directors' private assets cannot be targeted absent independent liability.

Sales tax recovery for a private limited company's assessed liability must be confined to the company's assets. Because the assessment order and recovery certificate were issued against the company, there was no legal basis to enforce recovery against the private assets of its directors merely by reason of their office. At the same time, no ground was found to restrain recovery from the company's own assets, so the recovery proceedings could continue against those assets. The petition therefore succeeded only to protect the directors' personal property, while leaving recovery of the assessed dues against the company unaffected.

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Issues: Whether sales tax recovery proceedings for the assessed company's liability could be enforced against the private assets of the company's directors, and whether such proceedings could continue against the assets of the company.

Analysis: The assessment order and recovery certificate were issued against the private limited company, not against the directors in their capacity. Recovery of a company's tax liability could therefore proceed against the company's assets, but there was no basis to proceed against the private assets of the petitioners merely because they were directors of the company. No justification was found for staying recovery against the company's assets.

Conclusion: Recovery could not be made from the private assets of the directors, but it could continue against the assets of the company.

Final Conclusion: The writ petition succeeded only to the extent of protecting the petitioners' private assets, while permitting recovery of the assessed dues from the company's assets.

Ratio Decidendi: Tax recovery for a company's liability must be confined to the company's assets unless the directors are independently liable in law.

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