https://www.taxtmi.com/caselaws?id=163645 Tax recovery for a company's arrears cannot be enforced against a third party's personal property unless the statute expressly fastens such liability. Applying the principle of separate legal personality, the Madras HC held that a company's tax dues must ordinarily be recovered from the company itself, not from a director merely because of former association. The petitioner, a retired director with no connection to the business liability, could not be proceeded against for the assessee-companies' sales tax arrears. The recovery notices attaching his property were therefore unsustainable and were set aside, while recovery against the assessee-companies was left open in accordance with law. en-us Fri, 09 Feb 2007 00:00:00 +0530 Sat, 05 Apr 2014 18:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163645 Tax recovery for a company's arrears cannot be enforced against a third party's personal property unless the statute expressly fastens such liability. Applying the principle of separate legal personality, the Madras HC held that a company's tax dues must ordinarily be recovered from the company itself, not from a director merely because of former association. The petitioner, a retired director with no connection to the business liability, could not be proceeded against for the assessee-companies' sales tax arrears. The recovery notices attaching his property were therefore unsustainable and were set aside, while recovery against the assessee-companies was left open in accordance with law. Case-Laws VAT and Sales Tax Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163645