https://www.taxtmi.com/caselaws?id=148586 Members of a registered co-operative society with limited liability cannot be proceeded against for the society's sales tax dues by attachment and sale of their properties, arrest, or other coercive recovery, unless a statute expressly authorises such recovery. The Court treated the society as a distinct juristic entity and held that members' liability remains confined to their undertaking, ordinarily enforceable against the society while it is a going concern or against the liquidator on winding up. Section 67 of the Punjab Co-operative Societies Act, 1961 was confined to amounts due to Government under that Act and did not extend to sales tax dues. The members were therefore protected from coercive recovery. en-us Wed, 30 Oct 1968 00:00:00 +0530 Tue, 30 Apr 2013 16:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148586 Members of a registered co-operative society with limited liability cannot be proceeded against for the society's sales tax dues by attachment and sale of their properties, arrest, or other coercive recovery, unless a statute expressly authorises such recovery. The Court treated the society as a distinct juristic entity and held that members' liability remains confined to their undertaking, ordinarily enforceable against the society while it is a going concern or against the liquidator on winding up. Section 67 of the Punjab Co-operative Societies Act, 1961 was confined to amounts due to Government under that Act and did not extend to sales tax dues. The members were therefore protected from coercive recovery. Case-Laws VAT and Sales Tax Wed, 30 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148586