VENKATARAMIAH, J.

( 1 ) THE petitioner was a director of a company, namely, M/s. Hi-Precision Engineering Works (P.) Ltd. (hereinafter referred to as to company ). The company was a dealer under the Karnataka sales Tax Act and the Central Sales Tax Act. It was assessed to payment of sales tax under both the Acts in respect of several years. The company committed default in payment of sales tax due from it. The sales tax authorities initiated proceedings to recover the sales tax dues from the company by proceeding against the petitioner who was its director and in the course of the said proceedings, the Tahsildar attached certain properties belonging to the petitioner personally and put them up for sale. Aggrieved by the said recovery proceedings, the petitioner has filed this writ petition. There is no provision in the statute which authorities recovery of arrears due from a company by proceeding against its director. The proceedings are therefore without jurisdiction. They are accordingly quashed. Respondents 1 and 2 are directed to forbear from proceeding against the petitioner for recovering the arrears of sales tax payable by M/s. Hi-Precision engineering Works (P.) Ltd. The p

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