https://www.taxtmi.com/caselaws?id=277876 Section 26C of the Kerala General Sales Tax Act fastens joint and several liability on directors for unrecoverable company tax dues, and the statutory wording links that liability to the outstanding dues rather than to the date of the provision's introduction. On that construction, the provision can apply to tax arrears that accrued before 1.4.1999 if they remained unpaid and unrecoverable when the section came into force. The contrary view, limiting the section only to dues arising after 1.4.1999, was rejected as inconsistent with the text. The State was therefore entitled to proceed against the concerned directors on that basis. en-us Fri, 07 Mar 2014 00:00:00 +0530 Thu, 27 Dec 2018 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277876 Section 26C of the Kerala General Sales Tax Act fastens joint and several liability on directors for unrecoverable company tax dues, and the statutory wording links that liability to the outstanding dues rather than to the date of the provision's introduction. On that construction, the provision can apply to tax arrears that accrued before 1.4.1999 if they remained unpaid and unrecoverable when the section came into force. The contrary view, limiting the section only to dues arising after 1.4.1999, was rejected as inconsistent with the text. The State was therefore entitled to proceed against the concerned directors on that basis. Case-Laws VAT and Sales Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277876