TaxTMI 
TaxTMI 
2009 (9) TMI 711
X X X X Extracts X X X X
X X X X Extracts X X X X
....Considering the motion and the controversy, with consent of parties, both the motion and petition are taken up for final hearing. 2. In Writ Petition No. 2087 of 2006, the petitioner has approached this court against the demand notice made by the respondents in respect of personal assets of the petitioner who was a director of a company known as M/s. Twin City Organics P. Ltd., which is now befor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly". Section 9 pertains to offences and penalties. 4. There was a duty demand in respect of the company under section 11A. As the said amount was not paid the order of attachment came to be issued. Sections 9 and 9AA are in respect of criminal liability whereas duty is in respect of civil liabil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ime being, former director of the company cannot be held responsible for payment of liabilities of company in the absence of any specific provision. This was reiterated in the unreported judgment delivered on May 5, 2009, in the case of Chandrakant Bhalchandra Garware v. Union of India, in Writ Petition No. 4117 of 2009. We are of the opinion that duty demand of the company cannot be recovered fro....