https://www.taxtmi.com/caselaws?id=164993 A company's sales tax arrears cannot be recovered from its director under the Kerala Revenue Recovery Act unless a specific statutory provision fastens personal liability on him. The company remains a separate legal entity, and a revenue recovery authority can proceed only against a legally liable defaulter, not against a person merely shown at an address. Where initiation itself is without jurisdiction, writ relief under Article 226 may be invoked at the threshold to prevent unlawful arrest and detention proceedings. en-us Thu, 29 Jul 2010 00:00:00 +0530 Tue, 30 Sep 2014 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164993 A company's sales tax arrears cannot be recovered from its director under the Kerala Revenue Recovery Act unless a specific statutory provision fastens personal liability on him. The company remains a separate legal entity, and a revenue recovery authority can proceed only against a legally liable defaulter, not against a person merely shown at an address. Where initiation itself is without jurisdiction, writ relief under Article 226 may be invoked at the threshold to prevent unlawful arrest and detention proceedings. Case-Laws VAT and Sales Tax Thu, 29 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164993