THOMAS GEORGE Vs. DEPUTY TAHSILDAR RR

JUDGEMENT

(1.) The petitioner is a Director of a Public Limited Company which was having the original name and style as 'Global Latex Ltd.', but subsequently changed to 'Blue Chip Diamonds Ltd.', as evident from Ext. P1 Certificate of incorporation issued by the Registrar of Companies.

(2.) The case of the petitioner is that the petitioner is not liable to be proceeded against for realisation of corporate tax liabilities of the Public Limited Company 'M/s. Blue Chip Diamonds Ltd.' The respondent department issued Ext. P3 Revenue Recovery notice in the name of the petitioner and some others who are stated to be Directors of the above Company; sustainability of which is underchallenge.

(3.) The respondents have filed counter affidavit seeking to sustain the action, placing reliance on S.26(C) as well as S.22(4) of the KGST Act contending that the department is very much entitled to proceed against the assets of the Directors of the Company. Further it is added in the last para of the counter affidavit (para 8) that the State tax dues might be directed to be recovered either from the assets of the Company by making necessary direction to the custodian of the assets of the Company namely the Development Commissioner, Cochin Export Processing Zone, Kakkanad (now Special Economic Zone, Kakkanad) and or and from the person and assets of the petitioner and other Directors of the Company.