TMI Blog2013 (5) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... on 18 of the Central Sales Tax Act. The petitioner is directed to appear before the authority concerned along with a copy of the said representation and a certified copy of this judgement, within three weeks. The petitioner may also file supplementary objection, if any, with regard to section 18 of the Act within the aforesaid period of three weeks. The recovery against the petitioner shall not take place for a period of three months. Accordingly writ petition is dismissed. - Writ Tax No. - 222 of 2010 - - - Dated:- 7-5-2013 - Prakash Krishna And Manoj Kumar Gupta,JJ. For the Petitioner : Rakesh Ranjan Agarwal,Suyash Agarwal For the Respondent : C.S.C. ORDER 1. Heard Sri Rakesh Ranjan Agarwal, learned counsel for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2009 32,72,914 1998-99 564 14.12.2009 47,68,106 1998-99(C) 570 14.12.2009 17,14,853 1999-00 567 14.12.2009 23,88,042 1999-00 565 14.12.2009 48,47,630 2001-01 563 14.12.2009 31,28,000 2000-01 568 14.12.2009 38,36,691 2000-01 572 14.12.2009 28,51,877 4. Challenging the recovery certificates issued against the Company, the present writ petition has been filed, wherein the following relief have been claimed. (a) issue a writ, order or direction in the nature of certiorari quashing the recovery certificates dated 14.12.2009 for Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Addl. Director of the Company. Reference has been made to Krishna Kumar Jala alias Krishna Deen Dayal Jalon Vs. Asstt. Commissioner and others. Further it has been stated that the Sales Tax Department is pressing the recovery against all the Directors of the company. 7. Heard the learned counsel for the parties and perused the record. 8. Learned counsel for the petitioner submits that in view of the decision of this court in the case of M/s Meekin Transmission Ltd, Kanpur Nagar and another Vs. State of UP and others; (2008) UPTC-600, the outstanding dues a company cannot be recovered from the personal assets of the petitioner who happened to be one of the Directors of the company. 9. In contra, Sri C.B. Tripathi, learned standing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directed to appear before the authority concerned alongwith a copy of the said representation and a certified copy of this judgement, within three weeks. The authority concerned shall take a decision thereafter within two months. The petitioner shall file all the evidence on which he wants to rely within a period not later than one month from today. The petitioner may also file supplementary objection, if any, with regard to section 18 of the Act within the aforesaid period of three weeks. The recovery against the petitioner shall not take place for a period of three months. However, it is made clear that the respondent may press the recovery against other Directors and assets of the company. 14. With the aforesaid observations, the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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