https://www.taxtmi.com/caselaws?id=176003 Recovery of trade tax dues could be pursued against the society's Secretary where the society form was being used to evade lawful liabilities, because the doctrine of separate legal personality is not absolute and may be disregarded when concealment and control justify lifting the veil. Section 8 of the Societies Registration Act did not bar recovery, as it applies to execution of civil court decrees and not to recovery under the special mechanism in the U.P. Trade Tax Act. Writ relief under Article 226 was also treated as discretionary and not available to shield misuse of the society structure from tax enforcement. en-us Thu, 13 Mar 2003 00:00:00 +0530 Thu, 10 Dec 2015 11:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176003 Recovery of trade tax dues could be pursued against the society's Secretary where the society form was being used to evade lawful liabilities, because the doctrine of separate legal personality is not absolute and may be disregarded when concealment and control justify lifting the veil. Section 8 of the Societies Registration Act did not bar recovery, as it applies to execution of civil court decrees and not to recovery under the special mechanism in the U.P. Trade Tax Act. Writ relief under Article 226 was also treated as discretionary and not available to shield misuse of the society structure from tax enforcement. Case-Laws VAT and Sales Tax Thu, 13 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176003