https://www.taxtmi.com/caselaws?id=193814 Personal recovery of a company's sales tax arrears from a director is permissible only where the governing statute expressly creates such liability in the context of winding up or liquidation, and the statutory conditions are met. Here, the provisions relied on applied only when a private company was being wound up and tax could not be recovered in liquidation. Because the director had resigned before the recovery action and the company remained in existence and was not wound up or placed in liquidation, the preconditions for fastening personal liability were absent. The recovery proceedings against the director were therefore without jurisdiction and could not be sustained. en-us Tue, 04 Dec 2001 00:00:00 +0530 Sat, 19 Aug 2017 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193814 Personal recovery of a company's sales tax arrears from a director is permissible only where the governing statute expressly creates such liability in the context of winding up or liquidation, and the statutory conditions are met. Here, the provisions relied on applied only when a private company was being wound up and tax could not be recovered in liquidation. Because the director had resigned before the recovery action and the company remained in existence and was not wound up or placed in liquidation, the preconditions for fastening personal liability were absent. The recovery proceedings against the director were therefore without jurisdiction and could not be sustained. Case-Laws VAT and Sales Tax Tue, 04 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193814