TaxTMI 
TaxTMI 
2006 (8) TMI 564
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.... as a common question of law arises, as such, with consent of parties, both are taken up together. In the first writ application, a counter-affidavit has been filed on behalf of respondent No. 3, the Assistant Commissioner of Commercial Taxes, Biharsharif Circle, Biharsharif (Nalanda) who is the Requisitioning Officer in both the cases in respect of two separate certificate proceedings being Certi....
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....against the company aforesaid, it is submitted on behalf of the petitioners that they are merely directors and shareholders of the said company. It is submitted that for the dues of the company, the petitioners cannot be proceeded against. With reference to requisitions in both the cases, it is submitted that the requisitions were in name of the company. The certificate debtors were shown as the ....
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....ion of the petitioners is correct and has to be upheld. With reference to section 5 and in particular section 5(b) of the Companies Act, it is said on behalf of the State that a whole-time director or directors would be officers who are in default and would be liable as such. I have perused section 5 of the Companies Act. The submission is absolutely misconceived and has no application. The openin....
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....s and/or shareholders. On this point, I need not deliberate further as this issue has been comprehensively settled by a series of judgment of this court starting from Harihar Prasad v. Bansi Missir AIR 1931 Patna 321 to one of the last judgments on this issued being the Division Bench judgment of this court in the case of Kanhaiya Lal v. State of Bihar reported in [2002] 2 PLJR 553. In the said ca....