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TMI Blog2018 (11) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... Company has been dissolved. It is a statute that affairs of a Company has to be dealt within the chain of power of the Company. A person, who is not connected with a Company, should not be driven, just because he is a heir of the Company's Directors, unless otherwise there is a solid proof that he is also involved in the affairs of the Company, in any manner. But, that is not the case of the respondents herein. Impugned proceedings quashed - petition allowed - decided in favor of petitioner. - W.P.(MD)Nos.13840 & 13841 of 2012 And M.P.(MD)No.1 of 2012 - - - Dated:- 29-10-2018 - Mrs. Justice J. Nisha Banu For the Petitioner : Mr.S.Anand Chandrasekar for M/s.Saravabhauman Associates For the Respondents : Mr.R.Murugan, Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned notices came to be issued. Hence, the present writ petitions came to be filed. 5. When the matter came up for hearing, learned Counsel for the petitioner confined his arguments to the following aspects alone: 5.1. Learned Counsel for the petitioner would submit that the petitioner is neither a Director of the Company nor its Share Holder. In short, the petitioner has nothing to do with the affairs of the Company, its business profit, loss, whatsoever. Therefore, claiming arrears pertaining to the Company from the petitioner is wholly unjust. 5.2. Learned Counsel for the petitioner would further submit that the subject property, which the Department proposes for public auction, was originally purchased by the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu Revenue Recovery Act, 1864. 7. With regard to the partition dated 11.12.1957, learned Additional Government Pleader would submit that it is nothing but a family arrangement. The property has been purchased only in the name of the petitioner's father, ie., the Director of the Company and registered as Document No.5411/1956. Moreover, no partition has been acted upon in the subject property and it is in common enjoyment. As per the Act, if a dealer, who is a private Company, winds up, every person who was a Director of such Company at the time of such winding up, be jointly and severally liable for payment of tax, penalty or other amount payable by such Company, whether assessment is made prior to or after such winding up. So, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of (late) L.Narayanan Chettiar and (late) Saraswathi Narayanan, the petitioner is taking care of the Company. It is not their case that the partition deed was made ready, once after the demand was raised, so as to escape from the clutches of law, ie., in order to avoid from payment of tax. Moreover, they have not stated anywhere that the Company has been dissolved. 11. It is a statute that affairs of a Company has to be dealt within the chain of power of the Company. A person, who is not connected with a Company, should not be driven, just because he is a heir of the Company's Directors, unless otherwise there is a solid proof that he is also involved in the affairs of the Company, in any manner. But, that is not the case of the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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