1983 (4) TMI 247

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..... ng recovery of any money against the petitioner in pursuance to exhibit P1 notice and also to quash exhibit P1 notice. Exhibit P1 notice is one under the Revenue Recovery Act and is dated 2nd June, 1982. The movable property of the defaulter, named therein (the petitioner herein), is sought to be proceeded against for arrears of sales tax amounting to Rs. 65,201.80. The said amount of sales tax .....

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..... rned Government Pleader, Mr. Hassan, who appeared at the time of hearing was not able to convince me by reference to any provision of law which enables the revenue to proceed against the petitioner who is only a Director of the company, personally, for arrears of sales tax due from the company, which is a distinct and different legal entity. So in the light of the uncontroverted averments in the O .....

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