• Haryana Value Added Tax Act, 2003 (6 of 2003) - Haryana General Sales Tax Act, 1973 (20 of 1973) - There exists no particular provision either under Haryana General Sales Tax Act, 1973 or the VAT Act whereby the liability of the private limited company can be fastened on the directors of the said company and recovered from them - Unlike Section 179 of the Income Tax Act, 1961 where a director of a company can be held liable for recovery of tax due from the company on fulfillment of conditions enumerated therein or even under Section 18 of the CST Act which provides for recovery from the Director of a private limited company which is in liquidation under certain circumstances - Income Tax Act, 1961 (43 of 1961) S. 179 - Central Sales Tax Act, 1956 (74 of 1956).  (176) P.L.R.  
  • Haryana Value Added Tax Act, 2003 (6 of 2003) - Recovery proceedings can be initiated in terms of the specific provisions in the statute - There exists no particular provision either under  the Haryana General Sales Tax Act, 1973 (20 of 1973) or the VAT Act whereby the liability of the private limited company can be fastened on the directors of the said company and recovered from them. (176) P.L.R.  
  • Haryana Value Added Tax Act, 2003 (6 of 2003) S. 33(5) - Condonation of delay in filing the appeal - Pleading that there is a different period of limitation prescribed under the Act -Submitted that the limitation for filing the appeal where the assessee was aggrieved by the first appellate authority was 60 days whereas in case of the department is 180 days - Submitted the appellant was wrongly advised that the appeal before the Tribunal can be filed within 180 days that whereas the appeal was to be filed within 60 days - Sufficient cause for delay in filing the appeal - Limitation Act, 1963 (36 of 1963) S. 5. (174) P.L.R.