The petitioners have put in issue the distraint proceedings initiated by the respondent, the Commercial Tax Officer to recover a sum of Rs.31,03,345/- towards arrears of sales tax for the assessment years from 1991-92 to 1994-95. It is the case of the petitioners that the assessee is the public limited company incorporated under the Companies Act 1956 under the certificate No.12819 of 1986 amended on 111. 1987. The company and its factory have been taken possession by the Tamilnadu Industrial Investment Corporation under Section 29 of the State Financial Corporation Act, 1995 and the company is no more in existence. Further, the petitioners have also resigned from the directorship on and from 18.06.1996 and 23.05.1996 respectively and to that effect resolution has been passed by the directors of the company. As such from that dates the petitioners ceased to be the directors of the company. All of a sudden, proceedings under section 8 of the Revenue Recovery Act has been issued against the petitioners. There is absolutely no provision whatsoever in the Tamil Nadu General Sales Tax Act to recover the tax due in respect of a company from its directors, as it is well recogni