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2010 (11) TMI 883

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..... and from the submissions of both the sides are that the father of the petitioner, namely, Mr. Sant Kumar Jhunjhunwala a resident of 6, Lee Road, Kolkata and one Sajjan Kumar Jhunjhunwala along with others were the directors of M/s. Ajanta Glass Industries Pvt. Ltd., incorporated on September 22, 1986 having registered office at 8, Ho Chi Min Sarani, Kolkata and subsequently the registered office shifted to 13, Crooked Lane, Kolkata 700 069. It is the contention in the application that the father of the petitioner, i.e., Mr. Sant Kumar Jhunjhunwala and Mr. Sajjan Kumar Jhunjhunwala were so inducted as directors of the said Ajanta Glass Industries Pvt. Ltd., dated September 20, 1990 and it is alleged that they have resigned from the directors .....

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..... uestion and hence sealing of the said suite by an order of respondent No. 1 is a nullity and is liable to be set aside at once. It is further alleged and submitted that the father of the petitioner Sant Kumar Jhunjhunwala was the director of the defaulted company Ajanta Glass Company Pvt. Ltd., only for a short period, i.e., from September 20, 1990 to October 16, 1990 and that apart the tax recovery (TRC) proceedings relate to the period from February 11, 1991 to March 31, 1991 and for the period 1991-92 and, therefore, does not relate to the tenure of directorship of the father of the petitioner and, therefore, he has/had no liability in connection with the defaulted tax liability of the company and hence sealing of the suite in question f .....

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..... period of due tax, i.e., from 1990. Mr. Majumdar, therefore, prays for dismissal of the application with cost. It appears from the record that opportunity was given to the petitioner to prove that he is the exclusive possessor of the suite in question and/or his father Mr. Sant Kumar Jhunjhunwala was not at all director of the defaulted company in payment of tax and for the periods from February 11, 1991 and on subsequent period thereafter to disown the liability of payment of the proportionate due tax. It is also not substantiated by documents that the father of the petitioner was resigned from the directorship on and from October 16, 1990 and/or from any earlier date to absolve the liability of payment in proportionate to the share in .....

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