ASHOK KUMAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD the parties.

(2.) THE two writ applications are as between the same parties and a common question of law arises, as such, with consent of parties, both are taken up together. In the first writ application, a counter-affidavit has been filed on behalf of respondent No. 3, the Assistant Commissioner of Commercial Taxes, Biharsharif Circle, Biharsharif (Nalanda) who is the Requisitioning Officer in both the cases in respect of two separate certificate proceedings being Certificate Case No. 51 of 2001-02 and Certificate Case No. 50 of 2001 -02 which are pending before the Certificate Officer, Nalanda at Biharsharif.

(3.) HAVING heard the parties and perusing the counter-affidavit, I find that the submission of the petitioners is correct and has to be upheld. With reference to Section 5 and in particular 5(b) of the Companies Act, it is said on behalf of the State that a whole-time Director or Directors would be officers who are in default and would be liable as such. I have perused Section 5 of the Companies Act. The submission is absolutely misconceived and has no application. The opening words of Section 5 of the Companies Act are enough to establish this. It reads "for the purpose of any provision in this Act...." This definition, as contained in Section 5 of the Companies Act, is limited in operation to the provisions of the Companies Act alone and cannot by any stretch of imagination be applied in other circumstances much less for realisation of dues of sales tax and much less for enforcement of the same in a proceeding under the Public Demands Recovery Act.