9911796707
TMI Blog1994 (2) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... 83 corresponding to the accounting years 1978-79 to 1981-82. The petitioner was the president of the society for a term of three years 1979-80 to 1981-82. The tax is sought to be recovered from him because of this connection. The society was assessed to tax under the Agricultural Income-tax Act for the assessment years 1979-80 to 1982-83 by the proceedings, exhibit P-3, dated March 12, 1985. The amount-of tax demanded pursuant thereto was not paid. Though the assessment was made in the name of the society, a copy of the order of assessment was served on the petitioner personally, on June 19, 1985, though he had ceased to be its president as early as in 1982. The petitioner objected and informed the first respondent-assessing authority acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered under the Co-operative Societies Act, 1969, is under section 9 thereof, a body corporate, with perpetual succession, and a common seal, with power to hold property, enter into contracts, institute and defend suits, and other legal proceedings, and to do all things necessary for the purpose for which it was constituted. The third respondent society was one registered with limited liability (vide exhibit P-1), that is, the liability of the members is limited to the extent of their share, which, so far as the petitioner is concerned, is fully paid up. The question is whether the petitioner could be made liable for payment of the dues of a corporate body like this society, merely because of his having been its president for some time. I d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e held that the members of a society registered under the Societies Registration Act, 1860, were not personally liable for the debts of the society. The society being a legal entity, tax imposed on it in the status of an "association of persons" was a tax on the society as such, and not on its members. The case nearer the point is that of the Punjab and Haryana High Court in State of Punjab v. Amolak Ram Kapoor [1990] 79 STC 315, which related to a society registered under the Societies Registration Act, where the learned judge held on similar grounds that arrears of sales tax due from the society could not be recovered personally from an ex-president of the society. The third respondent society which is one registered under the Co-operat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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