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Citedby 437 docs - [View All]
Bhaiya Lal Sharma And Ors. vs Sales Tax Officer And Anr. on 11 February, 1970
Hukumsingh Hazarasingh vs Assistant Sales Tax Officer And ... on 28 July, 1999
Laxmi Stores vs State Of Bihar on 13 July, 1973
Hindustan Drug House And Anr. vs The State Of Mysore And Anr. on 17 June, 1969
Seth Pamandas Sindhi vs State Of Madhya Pradesh And Ors. on 10 April, 1962

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central sales tax act
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Central Government Act
Section 18 in The Central Sales Tax Act, 1956
18. Liability of directors of private company in liauidation Notwithstanding anything contained in the Companies Act, 1956 (1 of 1956 ), when any private company is wound up after the commencement of this Act, and any tax assessed on the company under this Act for any period, whether before or in the course of or after its liquidation, cannot be recovered, then, every person who was a director of the private company at any time during the period for which the tax is due shall be jointly and severally liable for the payment of such tax unless he proves that the non- recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company.]
1. Cl. (xi) ins. by Act 14 of 1961, s. 14 was omitted by Act 19 of 1968, s. 43. 2 Subs. by Act 31 of 1958, s. 11, for the original s. 15 (w. e. f. 1- 10- 1958 ). 3 subs. by Act 25 of 1975, s. 38 (w. e. f. 1- 7- 1975 ). 4 Subs. by Act 61 of 1972, s. 12 (w. e. f. 1- 10- 1958 ) 5 Ins. by Act 103 of 1976, s. 8 (w. e. f. 7- 9- 1976 ). 6 Ins. by s. 13, ibid.