1989 (4) TMI 307
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....mnarayan Shahu, one of the directors of M/s. Western India Gunnies Pvt. Ltd., Hyderabad and W.P. No. 18168 of 1988 has been filed by M/s. Western India Gunnies Pvt. Ltd. represented by its manager. Both the writ petitions are directed against the order of Commercial Tax Officer (FAC), Mehdipatnam Circle, Hyderabad, whereby the said Commercial Tax Officer had forwarded a demand for recovery of Rs.....
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....up and any tax assessed on the company under this Act for any period, whether before or in the course of or after its liquidation, cannot be recovered, then, every person who was a director of the private company at any time during the period for which the tax is due, shall be jointly and severally liable for the payment of such tax, unless he proves that the non-recovery cannot be attributed to a....