https://www.taxtmi.com/caselaws?id=128524 Tax arrears assessed against a canteen could not be recovered personally from an honorary secretary where the assessment was made against the canteen as an entity and not against him individually. The court noted that the canteen was not shown to be a partnership or registered body, and the liability attached only in the representative capacity of its secretaries. Because no personal liability was fastened on the petitioner, recovery proceedings against him in his individual capacity were unsupported by the recovery provision. Personal recovery of the sales tax arrears was therefore impermissible. en-us Mon, 01 Apr 1963 00:00:00 +0530 Sat, 06 Apr 2013 17:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128524 Tax arrears assessed against a canteen could not be recovered personally from an honorary secretary where the assessment was made against the canteen as an entity and not against him individually. The court noted that the canteen was not shown to be a partnership or registered body, and the liability attached only in the representative capacity of its secretaries. Because no personal liability was fastened on the petitioner, recovery proceedings against him in his individual capacity were unsupported by the recovery provision. Personal recovery of the sales tax arrears was therefore impermissible. Case-Laws VAT and Sales Tax Mon, 01 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128524