Director liability for company tax dues requires statutory inquiry, with the Director proving absence of negligence or misconduct.

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....Section 39 permits personal recovery of a company's tax dues from a Director only after considering the availability of company assets, whether the person was a Director when the dues arose, and whether non-recovery resulted from negligence, misfeasance or breach of duty. The Director bears the statutory burden of establishing that non-recovery was not attributable to such conduct. Recovery from personal assets requires a hearing and a reasoned order on these matters, while recovery may first be pursued against company assets and subsequently against Directors under the statutory scheme.....