https://www.taxtmi.com/caselaws?id=160450 A statutory direction that tax arrears may be recovered "as if it were a fine" is only an execution mechanism and does not create substantive personal liability for a company's directors absent express legislative authority. The company remains a separate legal entity, and recovery of its sales tax dues cannot be pursued against directors merely by relying on provisions dealing with offences or penalties. The text also notes that, where no rules exist under section 421(2) of the Code of Criminal Procedure, a protective summary procedure may be adopted in execution of a warrant to safeguard third-party claims to attached movable property through notice, opportunity to be heard, and short interim protection until rules are framed. en-us Thu, 13 Jul 2000 00:00:00 +0530 Wed, 18 Dec 2013 14:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160450 A statutory direction that tax arrears may be recovered "as if it were a fine" is only an execution mechanism and does not create substantive personal liability for a company's directors absent express legislative authority. The company remains a separate legal entity, and recovery of its sales tax dues cannot be pursued against directors merely by relying on provisions dealing with offences or penalties. The text also notes that, where no rules exist under section 421(2) of the Code of Criminal Procedure, a protective summary procedure may be adopted in execution of a warrant to safeguard third-party claims to attached movable property through notice, opportunity to be heard, and short interim protection until rules are framed. Case-Laws VAT and Sales Tax Thu, 13 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160450