https://www.taxtmi.com/caselaws?id=161607 A director's resignation is effective once it is communicated in writing to the chairman or secretary and accepted by the board; filing Form 32 and intimating the Registrar are statutory formalities to be completed by the company secretary, not by the individual director. Once resignation is validly accepted, the former director is not liable for later company liabilities except to the extent recognised by law. Recovery proceedings against a former director's personal property require prior notice, an effective opportunity of hearing, and lawful authority; absent due process, attachment or auction of personal assets for company dues is impermissible. en-us Thu, 18 Oct 2001 00:00:00 +0530 Wed, 25 Oct 2017 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161607 A director's resignation is effective once it is communicated in writing to the chairman or secretary and accepted by the board; filing Form 32 and intimating the Registrar are statutory formalities to be completed by the company secretary, not by the individual director. Once resignation is validly accepted, the former director is not liable for later company liabilities except to the extent recognised by law. Recovery proceedings against a former director's personal property require prior notice, an effective opportunity of hearing, and lawful authority; absent due process, attachment or auction of personal assets for company dues is impermissible. Case-Laws VAT and Sales Tax Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161607