https://www.taxtmi.com/caselaws?id=166537 A company's sales tax arrears cannot be recovered by auctioning a director's personal property unless the statute expressly fastens that liability on the director. The Madhya Pradesh Commercial Tax Act, 1994 treated the company as a separate legal entity, and it contained no provision authorising recovery from the director's personal assets. Section 24A did not assist the revenue because no personal or corporate guarantee had been furnished and the company's registration predated that provision. In taxing statutes, liability cannot be extended by implication or by reference to other enactments unless expressly provided. The impugned sale proclamation and recovery proceedings were therefore illegal and were set aside. en-us Thu, 07 Jul 2011 00:00:00 +0530 Wed, 08 Oct 2014 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166537 A company's sales tax arrears cannot be recovered by auctioning a director's personal property unless the statute expressly fastens that liability on the director. The Madhya Pradesh Commercial Tax Act, 1994 treated the company as a separate legal entity, and it contained no provision authorising recovery from the director's personal assets. Section 24A did not assist the revenue because no personal or corporate guarantee had been furnished and the company's registration predated that provision. In taxing statutes, liability cannot be extended by implication or by reference to other enactments unless expressly provided. The impugned sale proclamation and recovery proceedings were therefore illegal and were set aside. Case-Laws VAT and Sales Tax Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166537