https://www.taxtmi.com/caselaws?id=154255 A codifying fiscal statute cannot extend liability by implication beyond the persons expressly made liable. The Sales Tax Act confined recovery to the assessed dealer and did not create personal liability for a director or managing director for the company's arrears. Because the Revenue Recovery Act could operate only through the liability framework in the Sales Tax Act, proceedings could not be taken against a third party who was not a statutory defaulter. The arrest and detention were therefore without jurisdiction and were quashed. en-us Wed, 07 Aug 1985 00:00:00 +0530 Wed, 14 Aug 2013 18:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154255 A codifying fiscal statute cannot extend liability by implication beyond the persons expressly made liable. The Sales Tax Act confined recovery to the assessed dealer and did not create personal liability for a director or managing director for the company's arrears. Because the Revenue Recovery Act could operate only through the liability framework in the Sales Tax Act, proceedings could not be taken against a third party who was not a statutory defaulter. The arrest and detention were therefore without jurisdiction and were quashed. Case-Laws VAT and Sales Tax Wed, 07 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154255