https://www.taxtmi.com/caselaws?id=22526 The court dismissed the petition, except for declaring that Order No. 405/50 was repealed by the Recovery Act for tax collection purposes. The court emphasized the importance of proper publication of laws for compliance. Directors were held personally liable for tax dues due to fraudulent practices, and the validity of the Sikkim State Income-tax Manual and related laws was upheld, allowing for assessment and collection of taxes under the Manual's provisions. en-us Wed, 05 Dec 1990 00:00:00 +0530 Fri, 11 Dec 2009 10:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22526 The court dismissed the petition, except for declaring that Order No. 405/50 was repealed by the Recovery Act for tax collection purposes. The court emphasized the importance of proper publication of laws for compliance. Directors were held personally liable for tax dues due to fraudulent practices, and the validity of the Sikkim State Income-tax Manual and related laws was upheld, allowing for assessment and collection of taxes under the Manual's provisions. Case-Laws Income Tax Wed, 05 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22526