M.M. KUMAR, J. - Shri Rajiv Raheja - petitioner No. 2 is a former director of M/s. V.P. Engineering Service P. Ltd., Karnal (for brevity, "the company") whereas Shri A. P. Raheja - petitioner No. 1 is his attorney. The respondent Department served notices on petitioner No. 1 being the attorney of petitioner No. 2 to effect the recovery of sales tax amounting to Rs. 90,000, in respect of assessment year 1981-82 on the ground that petitioner No. 2 had been a director of the company. The notices were duly replied by petitioner No. 1 on November 2, 1987 (petitioners Nos. 3 and 4). He also filed an affidavit stating that petitioner No. 2 is the son of petitioner No. 1 and he is settled in U.K. and he had resigned as a director of the company on November 21, 1983 (petitioner No. 5). It has further been asserted in the petition that the letter of resignation was forwarded to the Registrar of Companies on December 20, 1983, on a prescribed form (petitioner No. 2). The prayer made by the petitioner is that no recovery from a former director of the company could be effected because the company is a separate entity and the assessment has been made against the company and not against