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    <title>1990 (7) TMI 324 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Sales tax arrears assessed against a registered society could not be recovered personally from former office-bearers absent any statutory or constitutional basis for such fastened liability. The bar under the Punjab General Sales Tax Act, 1948 against questioning the assessment order, and the bar under the Punjab Land Revenue Act, 1887 against challenging recovery proceedings, did not extend to a suit limited to whether the plaintiffs were personally liable for the society&#039;s dues. Because the society could hold property and its liabilities were to be met from its own funds and assets, the personal recovery attempt was legally unsustainable, and interim protection was maintained.</description>
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    <pubDate>Fri, 27 Jul 1990 00:00:00 +0530</pubDate>
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      <title>1990 (7) TMI 324 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=155937</link>
      <description>Sales tax arrears assessed against a registered society could not be recovered personally from former office-bearers absent any statutory or constitutional basis for such fastened liability. The bar under the Punjab General Sales Tax Act, 1948 against questioning the assessment order, and the bar under the Punjab Land Revenue Act, 1887 against challenging recovery proceedings, did not extend to a suit limited to whether the plaintiffs were personally liable for the society&#039;s dues. Because the society could hold property and its liabilities were to be met from its own funds and assets, the personal recovery attempt was legally unsustainable, and interim protection was maintained.</description>
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      <pubDate>Fri, 27 Jul 1990 00:00:00 +0530</pubDate>
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