2007 (12) TMI 213

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....oner. Shri S.K. Garg Narwana, Addl. AG, Haryana, for the Respondent. [Order per : Rakesh Kumar Jain, J.].- The point for consideration in this petition is as to whether a Director of a Company can be made personally liable for the amount due from the Company for the arrears of State and Central sales tax? 2. The petitioner is the Director of M/s. Agni Wire Industries Pvt. Ltd. Respondent ....

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....the Haryana General Sales Tax Act, 1973 or under the Central Sales Tax Act, 1956. Therefore, the action much less the impugned notices Annexures P/1 and P/3 are illegal, arbitrary, whimsical and against the well settled law. 4. In the written statement filed by respondent No. 3 on behalf of respondent No.1 as well, it was pleaded that the recovery certificate has been issued to the petitioner f....

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.... at any time during the period for which the tax is due shall be jointly and severally be liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company." 5. The petitioner filed replication to the written statement. It is categorically mentioned that the Com....

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.... personally from the Director in respect of the liability of the Company. 8. As against the above, learned counsel for the respondent placed reliance upon Section 18 of the Act in order to convass that when any private company is wound up after the commencement of this Act and any tax assessed under this Act for any period, whether before or in the course of or after its liquidation, cannot be ....