https://www.taxtmi.com/caselaws?id=155235 Section 18 of the Central Sales Tax Act, 1956 makes a director of a private company liable for unpaid sales tax arrears after winding up unless he proves that the non-recovery was not due to his gross neglect, misfeasance or breach of duty in relation to the company's affairs. A bare claim of being a non-active director was held insufficient where notices had been issued and no material was produced to displace the statutory burden. The recovery action was upheld and the writ petition was dismissed. en-us Mon, 08 Aug 1988 00:00:00 +0530 Mon, 02 Sep 2013 15:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155235 Section 18 of the Central Sales Tax Act, 1956 makes a director of a private company liable for unpaid sales tax arrears after winding up unless he proves that the non-recovery was not due to his gross neglect, misfeasance or breach of duty in relation to the company's affairs. A bare claim of being a non-active director was held insufficient where notices had been issued and no material was produced to displace the statutory burden. The recovery action was upheld and the writ petition was dismissed. Case-Laws VAT and Sales Tax Mon, 08 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155235