2018 (12) TMI 1284

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....AND SMT G. MINI (1748) For The Respondent : ADV. GOVERNMENT PLEADER JUDGMENT Vinod Chandran, J The petitioner, the Director of a private limited company is before this Court challenging the revenue recovery proceedings. The petitioner had two contentions; one that the provisions of Section 26C of the Kerala General Sales Tax Act, 1963 is unconstitutional and the next that there could be no p....

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....ted company only if the tax or other amounts recoverable under the Act cannot be recovered for any reason from the private company. Hence the proceedings has to be taken first against the company and there should also be sufficient material to show that the recovering authorities were not able to recover the amounts from the assessee company. There is no such averments made by the Government in th....