Director Bank Account Attachment for default in MVAT Payment by Public Company is unjustified

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.

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