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Can Former Directors Be Held Liable for Company's Tax Arrears Post-Resignation? Exploring Legal Implications.

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....Recovery of tax arrears from the Directors - Resignation from the post of Directors - respondent company wound up - all the petitioners, who held the status of a Director of the fifth respondent Company, had resigned much prior to the assessment years, when the Sales Tax arrears were due or the winding up of the Company - HC....