1989 (4) TMI 340

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..... s JUDGMENT Yogeshwar Dayal, C.J. 1. W. P. NO. 18277 OF 1988 has been filed by Ramnarayan shahu, one of the directors of Western India Gunnies pvt. Ltd., hyderabad, and W. P. No. 18168 of 1988 has been filed by Western India Gunnies pvt. Ltd. represented by its manager. 2. Both the writ petitions are directed against the order of the Commercial Tax Officer had forwarded a demand .....

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..... Act for any period, whether before or in the course of or after its liquidation, cannot be recovered , them every person who was a director of the private company at any time during the period for which the tax is due, shall be jointly and severally liable for the payment of such tax, unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty o .....

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