Sales tax dues of company can’t be recovered from directors of company: Bombay HC

Mukesh D. Ramani Vs State of Maharashtra (Bombay High Court)

It is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. Since the BST Act did not contain any provision to the effect making the Directors liable for the dues of the company, no amount is recoverable under the BST Act from the Directors of the company for the dues recoverable from the Company. There were no provisions in the BST analogous to Section 44(6) of th

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