1989 (4) TMI 340

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.... For the Appellant : B. Prayagamurty, Adv. For the Respondents : Govt. Pleader for Commercial Taxes JUDGMENT Yogeshwar Dayal, C.J. 1. W. P. NO. 18277 OF 1988 has been filed by Ramnarayan shahu, one of the directors of Western India Gunnies pvt. Ltd., hyderabad, and W. P. No. 18168 of 1988 has been filed by Western India Gunnies pvt. Ltd. represented by its manager. 2. Both the wr....

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....ny in liquidation.- When any private company is wound up and any tax assessed on the company under this Act for any period, whether before or in the course of or after its liquidation, cannot be recovered , them every person who was a director of the private company at any time during the period for which the tax is due, shall be jointly and severally liable for the payment of such tax, unless he ....