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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 ..... ay 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 first respondent- State Government under the Uttarakhand Value Added Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned 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 the High Court. The Division Bench modified the order of the learned Single ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 Act. Therefore, Section 12 (1) will have no application as an order of win ..... X X X X Extracts X X X X X X X X Extracts X X X X
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