2018 (7) TMI 905

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....Ms Sapana Rachure for the Petitioners. Mr. V.A. Sonpal, Special Counsel with Ms S.D. Vyas, "B" Panel Counsel for the Respondents. P.C: 1. On this writ petition, which seeks quashing and setting aside of two orders, copies of which are at Exhibits "C" and "D" to the petition, on notice, the respondents have appeared. 2. Exhibits "C" and "D" are the two orders which seek to foist liabili....

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....e, in the sense this amendment {addition of subsection (6)} to Section 44 comes into effect from 15-4-2017. 6. Mr. Sonpal, learned Special Counsel engaged by the respondents/Department very fairly states that the language of sub-section (6) requires the respondents to record a satisfaction that the liability can be fastened on to the petitioners because they have failed to prove that the non-re....

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....ners, as above. In the event the petitioners show cause, then an opportunity of personal hearing will be afforded to the petitioners and a reasoned order will follow thereafter. At such an opportunity of personal hearing, the petitioners can prove that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on their part, in addition to urging that given the schem....