ARUN KUMAR RATHI Vs. STATE OF U P

JUDGEMENT

(1.) Heard Sri Anil Prakash Mathur, learned counsel for petitioner, learned Standing Counsel for respondents and perused the record.

(2.) This writ petition under Article 226 of the Constitution of India has been filed by one Arun Kumar Rathi, Director of M/s Rathi Ispat Ltd., South Side G.T.Road, Ghaziabad (hereinafter referred to as "Company") praying for issue of a writ of certiorari for quashing modified recovery certificate dated 11.9.2015 issued by Assistant Collector Grade I, Khand II, Commercial Tax, Commercial Tax Building, Room No.254, Collectorate Compound Rajnagar, Ghaziabad (hereinafter referred to as "AC (CT)") for recovery of Rs.292,84,60,127=00 towards dues of Trade Tax /Commercial Tax for the assessment years 2002-03, 1994-95, 1995-96, 2006-07, 2007-08, 2005-06, 2004-05, 2000-01, 2001-02, 1998-99, 1999-00 from the petitioner. Petitioner has also challenged initial recovery certificate dated 05.3.2014 issued by AC (CT) addressed to Collector, Delhi for recovery of Rs.255,31,66,785/- from petitioner being outstanding dues of Commercial Tax/Trade Tax of the assessment years 1994-95, 1995-96, 2000-01 to 2002-03 and 2004-05 to 2007-08.

(3.) Facts stated in the writ petition in brief are, that petitioner is one of the Directors of Company, which had its registered office at 135, Third Floor, Banjara Basti, New Delhi. Company was duly registered with Trade Tax Department, subsequently named as Commercial Tax Department, in State of Uttar Pradesh. For certain Assessment Years, Company owe some tax dues to respondents-department but instead of recoverying the same from assets of Company, recovery certificate/notice has been issued by authorities concerned at Delhi to recover the said amount from personal assets of petitioner though petitioner has neither given any personal guarantee for recovery of the dues of Company nor is otherwise responsible to clear the dues of Company.