Section 21A(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)Notwithstanding anything contained in any other law for the time being in force, where any tax due from a private company, whether existing or under liquidation or liquidated, cannot be recovered, every person who was Director of that private company at any time during the year shall be jointly and severally liable for the payment of such tax unless he proves to the satisfaction of the assessing authority that the non-recovery is not attributable to any gross negligence, mis-pleasance or breach of duty on his part in relation to the affairs of the company.
