Section 54(6) in Assam General Sales Tax Act, 1993
(6)When any private company or a public company which was previously a private company is wound up, any tax assessed on the company under this Act for any period when it was a private company whether before, or in the course of or after its liquidation, cannot be recovered then every person who was Director of the private company at any time during the period for which the tax is due shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gross negligence, misfeasance or breach of duty on his party in relation to the affairs of the company.
