https://www.taxtmi.com/caselaws?id=103907 A company remains a separate legal entity, so its sales tax arrears cannot be recovered from a director's personal assets unless personal liability is created by a specific statutory provision or agreement. In the absence of any such legal basis, proceeding against the director's assets for the company's tax dues is impermissible. The High Court therefore restrained recovery from the petitioner's personal property. en-us Thu, 04 Sep 1997 00:00:00 +0530 Wed, 09 Dec 2015 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103907 A company remains a separate legal entity, so its sales tax arrears cannot be recovered from a director's personal assets unless personal liability is created by a specific statutory provision or agreement. In the absence of any such legal basis, proceeding against the director's assets for the company's tax dues is impermissible. The High Court therefore restrained recovery from the petitioner's personal property. Case-Laws Companies Law Thu, 04 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103907