2022 (12) TMI 1181

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....unil Mishra, Additional Standing Counsel ORDER 1. The challenge in the present petition is to an order dated 16^th April 2019 passed by the Commissioner of Commercial Taxes, Odisha, Cuttack confirming the attachment of the bank account of the Petitioner which was earlier ordered on 16th March, 2017. 2. The present petition is by an individual who happened to be an erstwhile Director of M/....

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....5th February, 2014. 4. The Petitioner on 7th April 2017 informed the Bank Manager that he had already resigned from the Board of Directors of AEPL on 15th February 2014 and therefore could not be made liable for the dues of AEPL. 5. A similar letter was issued by the Petitioner on 13th April 2017 to the Deputy Commissioner of Sales Tax, Cuttack-I, Cuttack. On its part, AEPL informed by a let....

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....ounter affidavit filed by the Opposite Parties reveals that there is no mention of any source of power under the OVAT Act enabling the Department to proceed, for the dues of a company, against its Directors. In other words, there is no provision of the OVAT Act under which the Department can seek to attach the Bank account of an individual Director only because he happens to be associated with the....

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....ns do not authorize recovery of outstanding taxes of a Company from the accounts of its individual Directors. 10. For the aforementioned reasons, this Court is unable to sustain the impugned order dated 16th April 2019 of the Commissioner of Sales Tax, Odisha in so far as the said order confirms the attachment of the Petitioner's individual Bank account notwithstanding his having ceased to be a....