https://www.taxtmi.com/acts?id=2210 When a private company is wound up and tax assessed under the Act cannot be recovered, every person who was a director during the period for which the tax is due becomes jointly and severally liable for payment of that tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 03 Sep 2012 10:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2210 When a private company is wound up and tax assessed under the Act cannot be recovered, every person who was a director during the period for which the tax is due becomes jointly and severally liable for payment of that tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part. Act-Rules Central Sales Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2210