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TMI Blog2024 (9) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 - HELD THAT:- On a plain reading of sub-Section (1) of Section 12 of the Act, the liability of the Directors of a private company will arise when a private company is wound up after the commencement of the Act. Therefore, Section 12 (1) will have no application as an order of winding up has not been produced. Therefore, when ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OKA AND HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH For the Petitioner(s) Mr. Abhay Kumar, AOR Mr. Shagun Ruhil, Adv. Mr. Tirupati Gaurav Shahi, Adv. Ms. Kusum Pandey, Adv. Mr. Karan Chopra, Adv. For the Respondent(s) Mr. Akshat Kumar, AOR Ms. Anubha Dhulia, Adv. ORDER PER 1. Heard the learned counsel appearing for the parties. 2. Leave granted. 3. The orders of assessment were passed by the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate. 4. The appellant, therefore, filed a writ petition before the learned Single Judge challenging the recovery notice. At the admission stage, the learned Single Judge dismissed the petition by holding that the appellant had a statutory remedy of preferring an appeal under Section 51 of the Act. A writ appeal was preferred by the appellant which has been dismissed by the Division Bench of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents against the appellant and the assessment has been made in respect of the Company. However, she relies upon Section 12 (1) of the Act. 6. We have considered the submissions of both the parties. 7. On a plain reading of sub-Section (1) of Section 12 of the Act, the liability of the Directors of a private company will arise when a private company is wound up after the commencement of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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