https://www.taxtmi.com/caselaws?id=160456 Section 16-B of the Andhra Pradesh General Sales Tax Act fastens a director's personal liability for a private company's sales tax arrears only when the company is wound up and the assessed tax cannot be recovered in liquidation. In the absence of winding up or liquidation, the statutory preconditions are not met, so the director's personal assets cannot be proceeded against merely because the company owes tax. The notice threatening recovery from the director's personal properties was therefore without authority of law and invalid. en-us Thu, 14 Jun 2001 00:00:00 +0530 Wed, 18 Dec 2013 15:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160456 Section 16-B of the Andhra Pradesh General Sales Tax Act fastens a director's personal liability for a private company's sales tax arrears only when the company is wound up and the assessed tax cannot be recovered in liquidation. In the absence of winding up or liquidation, the statutory preconditions are not met, so the director's personal assets cannot be proceeded against merely because the company owes tax. The notice threatening recovery from the director's personal properties was therefore without authority of law and invalid. Case-Laws VAT and Sales Tax Thu, 14 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160456