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TMI Blog2019 (2) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... Director of a private limited company. Constitutional validity of Section 26C of the Kerala General Sales Tax Act, 1963 - Held that:- The issue is decided against the assessee - Section 26C specifically speaks of joint and several liability of every person who was a Director of a private limited company only if the tax or other amounts recoverable under the Act cannot be recovered for any reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. - WP(C). No. 30555 of 2012 - - - Dated:- 31-1-2019 - MR K. VINOD CHANDRAN AND MR MR ASHOK MENON, JJ. For The Petitioner : ADV. SRI. A. KUMAR For The Respondent : SR. GP SRI MOHAMMED RAFIQ JUDGMENT Vinod Chandran, J . The petitioner, one of the Directors of the third respondent (a private limited company), is before this Court challenging the revenue rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the Directors. There can also be no simultaneous proceedings against the Director. Section 26C specifically speaks of joint and several liability of every person who was a Director of a private limited company only if the tax or other amounts recoverable under the Act cannot be recovered for any reason from the private company. Hence the proceedings has to be taken first against the company and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Section 26C contains a specific clause that it would be subject to the Companies Act, if any statutory right or protection is available to the Director under the Companies Act contravention of the same could be taken as a defense against the recovery. 5. There is also a contention raised by the learned counsel for the petitioner that the assessment and the demand raised are no longer in for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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