9911796707
TMI Blog2014 (3) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... has a separate juristic personality and there is no provision in the U.P. Trade Tax Act under which the dues of the dealer Company could be recovered from the personal assets of a Director - Recovery has been issued against the Company, showing the name inter alia of the petitioner as a proprietor – No need to interfere with the enforcement of the recovery citation against the Company and this ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of Hasan Steels Alloys (Pvt.) Limited. Orders of assessment have been passed for assessment years 2006-07 and 2007-08 by the Deputy Commissioner, Commercial Tax on 5 August 2010 and 26 February 2010 under the U.P. Value Added Tax Act, 2008. The Company has filed appeals before the Joint Commissioner (Appeals), Commercial Tax, Sahranpur Region, Muzaffarnagar which are pending since 7 October 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dealer Company could be recovered from the personal assets of a Director. Learned Standing Counsel appearing on behalf of the respondents does not dispute the legal position but submits that the recovery citation has been issued only against the Company. Section 2 (h) of the U.P. Value Added Tax Act, 2008 defines the expression 'dealer' to mean any person who carries on in Uttar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the Company. Admittedly, the Company is not in liquidation and hence Section 38 has no application. However, a reading of the recovery citation would indicate that it has been issued against the Company, showing the name inter alia of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
