Back
SAUMITRA DAYAL SINGH, VINOD DIWAKAR
A. S. Solanki – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Saumitra Dayal Singh, J.
Heard Shri Rahul Agarwal, learned counsel for the petitioners and Sri Ankur Agarwal, learned Standing Counsel for the State.
2. Originally the present petition was filed before this Court in the year 2005 seeking the following relief:-
3. After exchange of the affidavits, the writ Court proceeded to dismiss the writ petition vide its order dated 20th September, 2012. In doing so, the co-ordinate bench of this Court noted the earlier law on the subject-lifting of corporate veil, to enforce the tax liability of a corporate entity on its directors and other functionaries etc. While dismissing the writ petit
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....
Directors are not personally liable for a company's tax dues unless proven negligent; recovery against a deceased director is unsustainable.
The central legal point established in the judgment is the requirement for proper evidence and adherence to principles of natural justice in proceedings under section 179 of the Income Tax Act, as we....
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 Mathadi Act does not make Managing Director or Directors personally liable to pay the dues which the Board is empowered to recover from the employer.
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.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
