2007 (2) TMI 609

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..... the notice therein dated September 22, 2003. The case of the petitioner is that the company M/s. Triton Fine Mills Pvt., Ltd., was a dealer under the provisions of the Tamil Nadu General Sales Tax Act, 1959. The petitioner was earlier the director of the company and ceased to be such since 1999 and notice in form No. 32 was filed with the Registrar of Companies informing about the petitioner .....

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..... d, the petitioner filed O.P. No. 1246 of 2003, which was subsequently transferred and is converted to this writ petition. Heard the learned counsel for the petitioner and the learned Government counsel who admits that the liability of the director of the company, for that matter, retired director of the company has been dealt with by this Court in the case of Sri George J. Mathew v. Commercial .....

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..... Mills Ltd. v. District Collector, Quilon [1985] 60 STC 193 (Ker), Nishad Patel v. State of Kerala [1999] 113 STC 395 (Ker), Subash Chandra Kankaria v. State of Rajasthan [1999] 114 STC 413 (RTT). In view of the decisions referred to above, this court is of the view that the notice impugned in this writ petition has to be set aside and it is accordingly set aside. The writ petition is allowed. .....

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