9911796707
TMI Blog1968 (10) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... d, for the quashing of the assessment orders for the years 1958-59, 1959-60 and 1960-61 under the Punjab General Sales Tax Act (hereinafter called the Act). Another point raised is that for the recovery of the sales tax levied, respondent No. 2 called upon the members of the petitioner-society to pay the amounts due and actually arrested five of the twelve members who were released after the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court under Article 226 of the Constitution. The important point of law which I am called upon to decide in these cases is with regard to the recovery proceedings started by respondent No. 2 for the recovery of sales tax levied from the members of the petitionersociety by arresting them or attaching their properties. The petitionersociety is a co-operative society registered under the Co-ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, cannot be recovered from the members of the society under that section. It was held by a Division Bench of this Court (Dua and Mahajan, JJ.) in Surinder Nath Khosla v. Excise and Taxation Commissioner, Punjab, and Another[1964] 15 S.T.C. 838., that the managing director of a limited company registered under the Indian Companies Act cannot be arrested for the realisation of arrears of sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e accepted only to the extent that it is held that the members of the petitioner-society are not liable for the payment of the sales tax levied against it and no amount of sales tax can be recovered from them by any coercive method of attachment and sale of their properties or by their arrest or in any other method. The petitions with regard to other reliefs are dismissed leaving the petitioner to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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