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TMI Blog1999 (2) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Co-operative Society is a body corporate and is registered under Section 9 of the Uttar Pradesh Co-operative Societies Act, 1965 and is a legal entity on its own. The said society is engaged in the manufacture of carpentry goods through manual process and is exempt under Notification No. ST-II-7237/X-7(23), dated 31st January, 1985 from payment of purchase tax on the purchases of raw materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision under the Co-operative Societies Act, 1965 whereby the recovery of any sum due to the Trade Tax Authority by the said Society can be realised from the office bearer of the said Society. Section 95 of the U. P. Co-operative Societies Act, 1965 lays down that: 95. Recovery of sums due to Government. - (1) All sums due from a Co-operative Society or from an officer or member or past me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he liability of past members and the estates of deceased members shall in all cases be subject to the provisions of Section 25. 4. From the reading of the said section, it appears that if any sum is due from the Co-operative Society then that should be realised or recovered by the State Government or the Central Government, firstly, from the property of the said society and secondly in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be recovered in the manner as set out in sub-section (2) of Section 95. Under sub-section (2), the dues of the Society can be recovered, firstly, from the property of the society, and secondly, in the case of a society the liability of the members of which is limited, from the members, past members or the estates of the deceased members, subject to the limit of their liability. The ones, if any, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to the issue of the notice for recovery against the petitioner, who is not at all liable to pays the dues of the Society. In that view of the matter, we quash the notice dated 13th December, 1986 issued by respondent No. l against the petitioner (Annexure-l to the writ petition). This order will, however, not prevent the tax authorities to proceed against the Society, namely, Kasth Evam Loh Kal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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