https://www.taxtmi.com/caselaws?id=399228 Section 44(6) of the Maharashtra Value Added Tax Act, 2002 could not be used to fasten joint and several liability on a non-executive director where the defaulting entity was a public company. The provision is expressly subject to the Companies Act, 2013, and its liability scheme, read with the Companies Act's distinction between private and public companies, confines that liability to directors of a private company. On that construction, the statutory basis for attaching the petitioner's bank account was absent, and the attachment lacked legal sanction. en-us Tue, 15 Sep 2020 00:00:00 +0530 Tue, 06 Oct 2020 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399228 Section 44(6) of the Maharashtra Value Added Tax Act, 2002 could not be used to fasten joint and several liability on a non-executive director where the defaulting entity was a public company. The provision is expressly subject to the Companies Act, 2013, and its liability scheme, read with the Companies Act's distinction between private and public companies, confines that liability to directors of a private company. On that construction, the statutory basis for attaching the petitioner's bank account was absent, and the attachment lacked legal sanction. Case-Laws Indian Laws Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399228