https://www.taxtmi.com/caselaws?id=97289 Where a business is carried on in the name of a registered company, the company is the dealer for purposes of the Bengal Finance Sales Tax Act, and a shareholder cannot be proceeded against personally merely because of participation in management. Proceedings under section 22(1)(a) were therefore quashed. As to the alleged want of sanction for proceedings under section 22(1)(g), the record was insufficient to determine whether the required sanction under section 22(2) had been obtained, and the Court declined to quash at that stage. The challenge succeeded only in part. en-us Tue, 30 Mar 1954 00:00:00 +0530 Mon, 16 Jan 2012 11:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97289 Where a business is carried on in the name of a registered company, the company is the dealer for purposes of the Bengal Finance Sales Tax Act, and a shareholder cannot be proceeded against personally merely because of participation in management. Proceedings under section 22(1)(a) were therefore quashed. As to the alleged want of sanction for proceedings under section 22(1)(g), the record was insufficient to determine whether the required sanction under section 22(2) had been obtained, and the Court declined to quash at that stage. The challenge succeeded only in part. Case-Laws Companies Law Tue, 30 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97289