https://www.taxtmi.com/caselaws?id=279331 Misfeasance liability under company law is personal to the delinquent director or officer and, absent express statutory authority, cannot be enforced against heirs or legal representatives by substitution in the proceeding. The text notes that while a declaration of liability may sometimes survive death, compulsive enforcement against the deceased director's estate through substitution is not warranted. It also states that an order directing such substitution in winding-up proceedings is not a mere procedural step: it raises a jurisdictional question, has sufficient finality on the liability issue, and is therefore appealable as a judgment. en-us Fri, 01 Aug 1975 00:00:00 +0530 Wed, 13 Mar 2019 12:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279331 Misfeasance liability under company law is personal to the delinquent director or officer and, absent express statutory authority, cannot be enforced against heirs or legal representatives by substitution in the proceeding. The text notes that while a declaration of liability may sometimes survive death, compulsive enforcement against the deceased director's estate through substitution is not warranted. It also states that an order directing such substitution in winding-up proceedings is not a mere procedural step: it raises a jurisdictional question, has sufficient finality on the liability issue, and is therefore appealable as a judgment. Case-Laws Indian Laws Fri, 01 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279331