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    <title>2004 (4) TMI 623 - ALLAHABAD HIGH COURT</title>
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    <description>The court dismissed the petition challenging the demand of road tax for a truck, applying the doctrine of piercing the corporate veil. It found that the truck was in the custody of M/s. Nav Instalments, whose managing partner was also the Managing Director of the petitioner company. Emphasizing the principle that a company is a separate legal entity, the court held that the corporate personality can be disregarded in certain circumstances. Due to the control exercised by an individual over both companies, the court declined to exercise discretionary remedy under Article 226.</description>
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    <pubDate>Tue, 06 Apr 2004 00:00:00 +0530</pubDate>
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      <title>2004 (4) TMI 623 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=194742</link>
      <description>The court dismissed the petition challenging the demand of road tax for a truck, applying the doctrine of piercing the corporate veil. It found that the truck was in the custody of M/s. Nav Instalments, whose managing partner was also the Managing Director of the petitioner company. Emphasizing the principle that a company is a separate legal entity, the court held that the corporate personality can be disregarded in certain circumstances. Due to the control exercised by an individual over both companies, the court declined to exercise discretionary remedy under Article 226.</description>
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      <pubDate>Tue, 06 Apr 2004 00:00:00 +0530</pubDate>
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