Heard the parties.

2. This writ application has been tiled for quashing certificate Case No.2 of 1983-84 pending before the District Certificate Officer, Muzaffarpur (respondent no.2)

3. It appears that a requisition was sent for realisation of dues of Commercial Taxes department on account of sales tax payable by M/s. Shankar Glass Works (P) Ltd. and according to the requisition there were three certificate debtors M/s. Shankar Glass Works (P) Ltd. and the two petitioners. M/s. Shankar Glass Works (P) Ltd. is a company incorporated under the Indian Companies Act and both the petitioners are said to be its Directors.

4. Grievance of the petitioners in this case is that certificate case against them, who are Directors of a Private Limited Company, cannot proceed as the sales tax dues as against the aforesaid company M/s. Shankar Glass Works (P) Ltd. could have been realised from the assets of the company which is a juristic person. In support of his submission, learned counsel appearing on behalf of the petitioners has placed reliance upon a Bench decision of this Court in the case of Smt. Sarla Devi Agrawala vs. The State of Bihar & ors : 1979 Bihar Bar Council Journal 213 wher