2022 (1) TMI 1066

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....t applicant has prayed for the following prayers: "A. YOUR LORDSHIPS be pleased to issue a writ of mandamus or writ of certiorari or any other writ or order or direction, the quashing and setting of the attachment orders dated 10/07/2020 and 28/07/2020 passed by the respondent No.2 (produced at Annexure E and F); and further be pleased to quash and set aside the impugned action of the Respondents whereby a lien/charge is earmarked on the property of the petitioner being plot No.22/a admeasuring 352.25 sq. mtrs. situated at Urmi Cooperative Housing Society, bearing final plot Nos.543, 544, 545, 546, 547 peikki of T.P. Schme No.1, Jetalpur. B. That pending hearing and final disposal of the present application, YOUR LORDSHIPS....

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....ector of the said Company way back in the year 2015. 2.3 It appears that the State intends to recover some amount from the Jindal Alufoils Pvt. Ltd. towards the sales tax. For the purpose of recovery of such dues, the State went to the extent of creating a charge over the property purchased by the writ applicant on the premise that the said property was owned by the Director of the said Company and the Director would be responsible for the dues of the Company. It appears that the charge has been created in the record of rights by mutation of entries. In such circumstances referred to above, the writ applicant has come up before this Court with the present writ application. 3. We have heard Mr. Nimesh Kapadia, the learned counsel appea....

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....he auction of the residential property in question as illegal and bad in law and restrained the respondents from attaching or selling any private property of the Managing Director of the Company for realization of the aforesaid dues. Relevant findings and observations of the aforesaid decisions are as follows: "12. .....The section 78 specifically deal with offence by companies and the criminal liability is fastened on the Directors who were in charge of and were responsible for the conduct of the business of the Company, but does not at all provide for any personal liability of the Directors to pay the sales-tax dues of the Company nor does it empower the authorities to proceed against the personal properties of the Directors. The....