https://www.taxtmi.com/caselaws?id=374923 Section 26C of the Kerala General Sales Tax Act, 1963 was upheld as valid, with the constitutional challenge rejected as already covered by earlier Division Bench decisions. The provision was read as creating joint and several liability for a director only after recovery from the private company has failed, so revenue recovery against the director without first proceeding against the company was impermissible. The section also operated subject to the Companies Act, 1956, allowing the director to invoke any statutory protection available under that Act as a defence. Recovery proceedings against the petitioner were therefore set aside, while the State was left free to proceed in accordance with law if any demand remained subsisting. en-us Thu, 31 Jan 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:05:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374923 Section 26C of the Kerala General Sales Tax Act, 1963 was upheld as valid, with the constitutional challenge rejected as already covered by earlier Division Bench decisions. The provision was read as creating joint and several liability for a director only after recovery from the private company has failed, so revenue recovery against the director without first proceeding against the company was impermissible. The section also operated subject to the Companies Act, 1956, allowing the director to invoke any statutory protection available under that Act as a defence. Recovery proceedings against the petitioner were therefore set aside, while the State was left free to proceed in accordance with law if any demand remained subsisting. Case-Laws VAT and Sales Tax Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374923