2020 (8) TMI 180

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....AMESH For Petitioner : Mr. R.L. Ramani, Sr. Counsel (in all WPs) for Mr. Chandran For Respondents : Mrs. Dhana Madhri (in all WPs) Government Advocate for R1 & R2 COMMON O R D E R Today, the matter is called through video conferencing. By consent of both the parties, these writ petitions are taken up for final disposal. 2. All the petitioners herein had held the post of Directors under the fi....

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.... the Central Sales Tax Act makes, such of those Directors of the Company at the time of winding up, liable for the tax imposed. The said provisions would apply only if a Company had wound up and the Directors, who held the status during the time of winding up of the Company, could be held liable for the tax liability.   5. In the present case, all the petitioners, who held the status of a Di....

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.... that the persons, who were Directors only during the period for which the tax liability arose, could be jointly and severally made liable. In the absence of any provision enabling the first respondent to proceed against the petitioners herein and taking into account that the petitioners herein were not the Directors of the Company during the relevant assessment years or at the time of winding up ....