2026 (2) TMI 1211

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....25 has been filed seeking to quash the impugned communication in Na.Ka.No.A3/1237/2015 dated 21.01.2025 on the file of the first respondent and the impugned check slip in RFL/Kottaram/33/2025 dated 25.05.2025 on the file of the second respondent, insofar as the petitioner's property is concerned, and consequently to direct the respondents to register the sale deed dated 25.02.2025 and remove the entry relating to the impugned communication. 3. W.P.(MD).No.7105 of 2025 has been filed to quash the impugned check slip in RFL/Kottaram/33/2025 dated 25.02.2025 and consequently direct the respondent to accept and register the sale deed dated 25.02.2025. 4. One Mr. M. Dhanuskodiya Pillai, Authorized Signatory of M/s. Lambogreen Agro Private ....

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....d already been settled in favour of K.V. Brindha and thereafter sold to Mr. M. Dhanuskodiya Pillai on 20.02.2024. At the time of settlement and subsequent sale, no attachment or crystallized liability existed over the property. Under Section 37 of the VAT Act, Directors become personally liable only when the Company is wound up and its assets are insufficient to discharge tax liability. The Company is still in existence and not wound up. Hence, personal liability of the Director does not arise. Therefore, the attachment order over the subject property is without legal basis. 5. The learned Additional Government Pleader submitted that the original owner was Mr. Kittu @ Krishnan Pillai, Director of the Company. Under Section 43 of the VAT ....