https://www.taxtmi.com/caselaws?id=128927 A limited company is a separate juristic person, so sales tax arrears due from the company cannot be recovered by arresting its managing director unless a statute expressly creates personal liability. Section 6 of the Punjab General Sales Tax Act, 1963, was held inapplicable to an incorporated company, and Rule 40(1) of the Punjab General Sales Tax Rules did not authorise arrest for company dues. Mere difficulty in recovery from the company did not justify personal arrest. The arrest warrants against the managing director were therefore liable to be cancelled, and recovery had to proceed only against the company and its assets. en-us Wed, 22 Jul 1964 00:00:00 +0530 Mon, 15 Apr 2013 11:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128927 A limited company is a separate juristic person, so sales tax arrears due from the company cannot be recovered by arresting its managing director unless a statute expressly creates personal liability. Section 6 of the Punjab General Sales Tax Act, 1963, was held inapplicable to an incorporated company, and Rule 40(1) of the Punjab General Sales Tax Rules did not authorise arrest for company dues. Mere difficulty in recovery from the company did not justify personal arrest. The arrest warrants against the managing director were therefore liable to be cancelled, and recovery had to proceed only against the company and its assets. Case-Laws VAT and Sales Tax Wed, 22 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128927