No proceedings can be taken against Director of a private limited company U/s. 26C of Kerala General Sales Tax Act, 1963

Anoop Raj Vs Dy. Tahsildar (RR) Aluva (Kerala High Court) The petitioner, the Director of a private limited company is before this Court challenging the revenue recovery proceedings. The petitioner had two contentions; one that the provisions of Section 26C of the Kerala General Sales Tax Act, 1963 is unconstitutional and the next that there could be no proceedings taken against the Director of a private limited company and if at all such a proceeding is taken then it has to be subject to the provisions of the Companies Act. 2. We find both issues covered by two judgments of two different Divi...