https://www.taxtmi.com/caselaws?id=101884 The statutory definition of "carrier" under the inland air travel tax regime covered the person undertaking passenger carriage and could extend to agents or others acting on the carrier's behalf, but it did not create general vicarious liability for a company chairman or director merely by virtue of office. Personal property could be attached only where the person was shown to fall within the statutory liability net, and such attachment also required observance of natural justice. On the facts, there was no material showing that the chairman acted as an agent or representative of the carrier, and prior departmental correspondence had stated that no tax was recoverable from him; the attachment of his personal property was therefore unsustainable. en-us Fri, 21 Dec 2001 00:00:00 +0530 Wed, 14 Mar 2012 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101884 The statutory definition of "carrier" under the inland air travel tax regime covered the person undertaking passenger carriage and could extend to agents or others acting on the carrier's behalf, but it did not create general vicarious liability for a company chairman or director merely by virtue of office. Personal property could be attached only where the person was shown to fall within the statutory liability net, and such attachment also required observance of natural justice. On the facts, there was no material showing that the chairman acted as an agent or representative of the carrier, and prior departmental correspondence had stated that no tax was recoverable from him; the attachment of his personal property was therefore unsustainable. Case-Laws Customs Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101884