https://www.taxtmi.com/caselaws?id=159787 Section 9D of the Rajasthan Sales Tax Act, 1954 is confined to directors of private companies and cannot be extended to a director of a public company. By contrast, section 16(5) uses the broader term "company" and, read with the Companies Act, 1956, can apply to both private and public companies. That provision permits proceedings against a director or other officer where the company's offence was committed with consent, connivance, or neglect. The director's liability therefore depends on proof of the statutory ingredients, and section 9D does not bar action under section 16(5). en-us Thu, 28 Aug 1997 00:00:00 +0530 Mon, 02 Dec 2013 12:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159787 Section 9D of the Rajasthan Sales Tax Act, 1954 is confined to directors of private companies and cannot be extended to a director of a public company. By contrast, section 16(5) uses the broader term "company" and, read with the Companies Act, 1956, can apply to both private and public companies. That provision permits proceedings against a director or other officer where the company's offence was committed with consent, connivance, or neglect. The director's liability therefore depends on proof of the statutory ingredients, and section 9D does not bar action under section 16(5). Case-Laws VAT and Sales Tax Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159787