(1.) The petitioner has impugned enforcement of liability of M/s. Haryana Transmissions Limited under the State and Central Sales Tax Act against him contending that as a director he is not liable and has sought quashing of notice dated 27th October,2004 issued by Assistant Collector, Kanjhawala. The petitioner is stated to be a Director of M/s.Haryana Transmissions Limited, a company which was granted exemption from sales tax. The exemption for sales tax later on was, however, withdrawn by General Manager, DIC, Bahadur Garh by order dated 22nd April, 1999.
(2.) Thereafter, the orders were passed under Haryana General Sales Tax Act, 1973 by ETO-cum-Assessing Authority, Rohtak. In revision, Deputy Excise and Taxation Commissioner-cum-Revisional Authority, Jhajjar, directed to issue TDN and challan for Rs.1,65,839/- and by order dated 29th March, 2001 after cancellation of exemption from sales tax proceedings, initiated recovery against Haryana Transmissions Limited. The Assessing Authority, Excise and Taxation Officer-cum-AA, Bahadurgarh, therefore, issued notice for recovery of Rs.3,87,144/- and for recovery of the said amount, the recovery notice dated 27th October, 2004 has been issued against the petitioner also as Director of Haryana Transmissions Limited by Assistant Collector, Kanjhawala, Delhi, which is impugned by the petitioner. What is relevant before considering the merits of the petition is that the petitioner had also filed a suit for permanent injunction on 4th March, 2005 challenging the said notice which is impugned in this petition also contending, inter alia, that he was one of the Directors of M/s.Haryana Transmissions Limited which company was given incentive of exemption from sales tax (both Central Sales Tax as well as State Tax) for a period of 10 years from the commencement of business on being found eligible by letter dated 15th March, 1996 and an exemption certificate dated 25th July, 1996 was issued by Deputy Excise and Taxation Commissioner, Rohtak. M/s Haryana Finance Corporation is contended to have taken over the possession of the unit by putting its lock on the company premises at Bahadurgarh on 10th January, 1997 and since then the company premises is lying locked and the petitioner and other Directors have moved the court at Chandigarh for filing the appropriate proceedings. In the suit for permanent injunction, it was also contended that respondent No.1 had ordered recovery of Rs.16,82,480/- with retrospective effect for the period 1994-1997 despite the company doing big business and having exemption from the sales tax and the recovery notice dated 27th October, 2004 (which is also challenged in the present writ petition) is a result of harassment to the petitioner, as petitioner cannot be proceeded against personally because the Director of a limited company is not liable personally for the amounts due from the company on account of State or Central Sales Tax and the petitioner is apprehending attachment of his personal properties and his detention in the custody, etc., at the hands of respondent No.3 for recovery proceedings. The suit filed by the petitioner was contested and issues were framed and after considering the contentions of the parties, the learned Additional District Judge by order dated 19th April, 2006 rejected the plaint under Order VII Rule 11 (d) of the Code of Civil Procedure on the ground that under Section 62 of the Haryana General Sales Tax Act, 1973, the jurisdiction of the civil court is barred to entertain the case as the petitioner had sought relief for permanent injunction against the recovery of sales tax assessed and to be collected by Deputy Excise and Taxation Commissioner, Haryana.
(3.) The learned counsel for the petitioner contended that he is not impugning the judgment dated 19th April, 2006 passed by the learned Additional District Judge rejecting the plaint of the petitioner and dismissing the suit in the present writ petition but he is again impugning the notice dated 27th October, 2004 issued by Assistant Collector, Kanjhawala, Delhi in the present writ petition.