- (1.) THE controversy involved in the present writ petition is squarely covered by the decision of this Court in Civil Misc. Writ Petition (Tax) No. 311 of 2008, R.K. Chaddha and another v. State of U.P. and others decided on 08.05.2014.
(2.) IN the instant case, the recovery of electricity dues is being made from the Directors of the Company, which cannot be made. Consequently, the recovery certificate dated 12.08.1999 is quashed. The writ petition is allowed. It would be open to the respondents to recover the amount from the Company and its assets.;