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Lalita Shivaram Ubhaykar Vs. Commercial Tax Officer, Xii Circle, Bangalore-9 and anr. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtKarnataka High Court
Decided On
Case NumberWrit Petition No. 1749 of 1973
Judge
Reported in[1975]35STC267(Kar)
ActsKarnataka Sales Tax Act; Central Sales Tax Act
AppellantLalita Shivaram Ubhaykar
RespondentCommercial Tax Officer, Xii Circle, Bangalore-9 and anr.
Appellant AdvocateK. Srinivasan, Adv.
Respondent AdvocateG.V. Shantharaju, High Court Government Pleader
Excerpt:
- karnataka state minorities commission act, 1994 sections 4(3), (4) & 18(2)(b) & karnataka state minorities commission rules, 2000, rule 4: [p.d. dinakaran, c.j. & v.g. sabhahit, j] member nominated to minorities commission omission to make provisions by framing rule, for payment of salary held, when the act provides for payment of salary to person nominated as member, he cannot be denied salary merely because there is no rule providing for it. state is under obligation to frame rules for payment of salary to member......respect of several years. the company committed default in payment of sales tax due from it. the sales tax authorities initiated proceedings to recover the sales tax dues from the company by proceeding against the petitioner who was its director and in the course of the said proceedings, the tahsildar attached certain properties belonging to the petitioner personally and put them up for sale. aggrieved by the said recovery proceedings, the petitioner has filed this writ petition. there is no provision in the statute which authorities recovery of arrears due from a company by proceeding against its director. the proceedings are therefore without jurisdiction. they are accordingly quashed. respondents 1 and 2 are directed to forbear from proceeding against the petitioner for recovering.....
Judgment:
ORDER

Venkataramiah, J.

1. The petitioner was a director of a company, namely, M/s. Hi-Precision Engineering Works (P.) Ltd. (hereinafter referred to as to company). The company was a dealer under the Karnataka Sales Tax Act and the Central Sales Tax Act. It was assessed to payment of sales tax under both the Acts in respect of several years. The company committed default in payment of sales tax due from it. The sales tax authorities initiated proceedings to recover the sales tax dues from the company by proceeding against the petitioner who was its director and in the course of the said proceedings, the Tahsildar attached certain properties belonging to the petitioner personally and put them up for sale. Aggrieved by the said recovery proceedings, the petitioner has filed this writ petition. There is no provision in the statute which authorities recovery of arrears due from a company by proceeding against its director. The proceedings are therefore without jurisdiction. They are accordingly quashed. Respondents 1 and 2 are directed to forbear from proceeding against the petitioner for recovering the arrears of sales tax payable by M/s. Hi-Precision Engineering Works (P.) Ltd. The petitioner is entitled to costs. Advocate's fee Rs. 100.

2. Petition allowed.


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