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BHARGAV D. KARIA, D. N. RAY
PREETI RAJENDRA BARBHAYA – Appellant
Versus
STATE OF GUJARAT – Respondent
JUDGMENT :
BHARGAV D. KARIA, J.
1. Heard learned advocate Mr. Apurva N. Mehta appearing for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna appearing for the respondents.
2. Having regard to the controversy involved, which is in narrow compass, with the consent of learned advocates for the respective parties, the matter is taken up for final hearing.
3. Rule returnable forthwith. Learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents.
4. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for the following reliefs:
(B) YOUR LORDSHIPS may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Direction quashing and setting aside the Revenue Recovery Certificate dated NIL issued by the Respondent No. 2 under Sec.3 of the Revenue Recovery Act, 1980 qua the Petitioner.
(C) YOUR LORDSHIPS may be pleased to direct the Respondent No. 2 and 3 to lift the attachment made on immovable property being Building No. A-7, Room No. 103, Bhimashankar Co-Op-Housing Society Ltd., Sector 19-A, Nerul, Navi Mumbai.
(D
Directors are not personally liable for a company's tax dues unless proven negligent; recovery against a deceased director is unsustainable.
Directors of a company under liquidation cannot be held personally liable for tax dues unless specific statutory provisions exist; the doctrine of lifting the corporate veil requires substantial evid....
The central legal point established in the judgment is the burden of proof on a director to establish lack of gross neglect, misfeasance, or breach of duty in relation to the affairs of the company t....
The burden of proof lies on the director to show non-recovery of tax dues was not due to gross neglect, misfeasance, or breach of duty, as per Section 179(1) of the Income Tax Act.
Directors' liability for tax dues is determined based on the type of company (private or public) as per relevant provisions in tax laws and Company Law.
Point of Law - Section 78 specifically deal with offence by companies and the criminal liability is fastened on the Directors who were in charge of and were responsible for the conduct of the busines....
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