https://www.taxtmi.com/caselaws?id=401985 Section 44(6) of the Maharashtra Value Added Tax Act, 2002 fastens a director's liability only in relation to recovery from a private company and operates subject to the Companies Act, 2013. Because the company concerned was a public limited company, the statutory basis for proceeding against a non-executive director did not survive. Recovery measures, including the prohibitory order, demand notice and attachment, were therefore without legal sanction and could not be sustained against the petitioner. en-us Thu, 17 Dec 2020 00:00:00 +0530 Mon, 21 Dec 2020 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401985 Section 44(6) of the Maharashtra Value Added Tax Act, 2002 fastens a director's liability only in relation to recovery from a private company and operates subject to the Companies Act, 2013. Because the company concerned was a public limited company, the statutory basis for proceeding against a non-executive director did not survive. Recovery measures, including the prohibitory order, demand notice and attachment, were therefore without legal sanction and could not be sustained against the petitioner. Case-Laws VAT and Sales Tax Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401985