- (1.) THE petitioner has sought to challenge a recovery citation dated 24 December 2013 (Annexure -8) issued by the Tehsildar, Kairana who is impleaded as the third respondent to these proceedings. The assessee is a private limited company, incorporated under the Companies Act, 1956 by the name of Hasan Steels & Alloys (Pvt.) Limited, Orders of assessment have been passed for assessment years 2006 -07 and 2007 -08 by the Deputy Commissioner, Commercial Tax on 5 August 2010 and 26 February 2010 under the U.P. Value Added Tax Act, 2008. The Company has filed appeals before the Joint Commissioner (Appeals), Commercial Tax, Sahranpur Region, Muzaffarnagar which are pending since 7 October 2013. The petitioner who was a Director of the Company claims to have resigned on 20 May 2013.
(2.) THE writ petition under Article 226 has been filed on the ground that there is no provision under which the tax dues of the Company, which is a dealer within the meaning of the Act and the assessee, can be recovered from the personal assets of the Director of the Company. The issue which is raised in these proceedings is covered by a judgment of a Division Bench of this Court in M/s. Meekin Transmission Ltd., Kanpur Nagar v. State of U.P. and others ( : 2008 (4) ADJ 360 (DB)) : (2008) (4) ALJ 789 where the Division Bench held that a Company, following the well settled principles of law, has a separate juristic personality and there is no provision in the U.P. Trade Tax Act (which was the legislation in that case) under which the dues of the dealer Company could be recovered from the personal assets of a Director.
(3.) LEARNED Standing Counsel appearing on behalf of the respondents does not dispute the legal position but submits that the recovery citation has been issued only against the Company.;