- (1.) We have heard Shri Rohit Agrawal, Learned Counsel for the petitioner. Learned standing counsel appears for the State respondents. Shri Sharad Kumar Pandey appears for Shri Madan Lal Arora, respondent No. 5. The sales tax dues of the assessment year 2002-03 (State) vide assessment order dated March 18, 2006, are sought to be recovered from the petitioner, the Chairman of the society in the relevant period, registered under the Societies Registration Act as "Maa Vaishno Gramodyog Sansthan". Learned Counsel for the petitioner states that the petitioner had resigned in the year 2004, after which a new committee of management was elected. Shri Madan Lal Arora, respondent No. 5, was elected as the Manager of the society. He had stopped the business of the society and sold away its entire assets in 2006.
(2.) Shri Agarwal submits that earlier the recovery was withdrawn on the ground that the petitioner had resigned from the society in the year 2004. Subsequently Trade Tax Department in pursuance to the provisions of section 8(3) of the U. P. Trade Tax Act, 1948 has initiated recovery against the petitioner, as the Chairman of the society in the relevant assessment year, giving rise to this writ petition.
(3.) It is submitted that the petitioner had resigned on May 12, 2004, after which a new committee of management was elected and that the assets of the company alone were liable for payment of trade tax dues.;