https://www.taxtmi.com/caselaws?id=166322 The personal property of a managing director of a private limited company cannot be attached or sold to recover the company's sales tax dues unless the State shows a lawful basis linking that property to the company or proves that it is held benami for the company. Where the State asserted neither company ownership nor benami holding, the proposed auction of the managing director's residential property lacked jurisdiction and could not be sustained against the company's tax liability. The writ challenge therefore succeeded on the absence of any legal foundation for proceeding against private property. en-us Wed, 21 Mar 2012 00:00:00 +0530 Wed, 30 Sep 2015 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166322 The personal property of a managing director of a private limited company cannot be attached or sold to recover the company's sales tax dues unless the State shows a lawful basis linking that property to the company or proves that it is held benami for the company. Where the State asserted neither company ownership nor benami holding, the proposed auction of the managing director's residential property lacked jurisdiction and could not be sustained against the company's tax liability. The writ challenge therefore succeeded on the absence of any legal foundation for proceeding against private property. Case-Laws VAT and Sales Tax Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166322