Case Law Details
Girdhari Lal Lath Vs. State of Maharashtra & Ors. (Bombay High Court)
Since Sub Section (6) of Section 44 of the MVAT Act is subject to the Companies Act, 2013 the definitions and distinctions laid down in the Companies Act, 2013 vis-a-vis public company and private company would be applicable to Section 44(6) of the MVAT Act as if by way of incorporation.
It is an admitted position, at least no dispute has been raised, that M/s. Birla Electricals Limited is a public company. If that be so, the fact that Petitioner was a director of the said company for the relevant period, though in a non-executive character and stated to have resigned, would have no bearing on fastening of liability on the Petitioner for the alleged default of M/s. Birla Electricals Limited. In such circumstances, attachment of the bank account of the Petitioner does not appear to be justified and is without any legal sanction.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
1. Heard Mr. Bharat Raichandani, learned counsel for the Petitioner ; Ms. Jyoti Chavan, learned AGP for Respondent Nos.1 to 4 ; and Ms. Suvarna Joshi, learned counsel for Respondent Nos.5 & 6.
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