2014 (3) TMI 949

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....he Respondent : C.S.C. ORDER The petitioner has sought to challenge a recovery citation dated 24 December 2013 (Annexure-8) issued by the Tehsildar, Kairana who is impleaded as the third respondent to these proceedings. The assessee is a private limited company, incorporated under the Companies Act, 1956 by the name of Hasan Steels & Alloys (Pvt.) Limited. Orders of assessment have been p....

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....urt in M/s Meekin Transmission Ltd., Kanpur Nagar vs. State of U.P. and others1 where the Division Bench held that a Company, following the well settled principles of law, has a separate juristic personality and there is no provision in the U.P. Trade Tax Act (which was the legislation in that case) under which the dues of the dealer Company could be recovered from the personal assets of a Directo....

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.... the company under this Act for any period, whether before or in the course of or after its liquidation, cannot be recovered. In such an event, every person who was a Director of the limited 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 any gross neglect....