Uttarakhand High Court
Mahendra Pal Singh vs State Of Uttarakhand And Others on 17 August, 2015
Author: Alok Singh
Bench: Alok Singh
WPMS No. 2044 of 2015 Hon'ble Alok Singh, J.
Mr. Piyush Agarwal, Advocate for the petitioner.
Mr. Anil Kumar Joshi, Addl. Chief Standing Counsel for the State of Uttarakhand / respondent nos. 1 and 2 Ms. Beena Pandey, Standing Counsel for State of U.P./ respondent no. 3.
Learned counsel for the petitioner submits that of course, petitioner was one of the Directors of M/s Micros M Technochems Pvt. Ltd., however, he has resigned from the post of Director of Company vide letter dated 27.05.2013 (Annexure 2 to the writ petition); vide letter dated 07.10.2014, Company was informed that for the reasons best known to the Company, resignation of the petitioner was not informed in the office of Registrar of Companies, therefore, request was made to file resignation of the petitioner in the office of Registrar of Companies; resignation of the petitioner was informed on form DIR-11 on 05.11.2014; assessment was made against the Company and for recovery of the tax assessed citation was issued against the petitioner to recover the amount of tax, as arrears of land revenue; as per Section 12 of the Uttarakhand VAT Act, former Director of the Company cannot be fastened with the liability of payment of tax, after his resignation; petitioner has moved one representation / application before the Deputy Commissioner, VAT on 31.07.2015 to recall the recovery certificate against the petitioner, however, no decision has been taken thereon as yet and Authorities are adamant to take coercive steps against the petitioner for recovery of the amount of tax assessed.
Mr. Anil Kumar Joshi, Addl. Chief Standing Counsel for the State of Uttarakhand submits that appropriate decision on the representation / application of the petitioner dated 31.07.2015 (Annexure 9 to the writ petition) shall be taken, in accordance with law, at its own merit, preferably within four weeks from today.
He further contends that petitioner, if so advised, may also file additional application along with additional material in support of his claim within ten days from today.
Learned counsel for the petitioner submits that present petition may be disposed of in the light of statements made by Mr. Anil Kumar Joshi, learned Addl. Chief Standing Counsel for the State of Uttarakhand and meanwhile, respondent no. 3 be directed not to take coercive steps against the petitioner pursuant to citation in question.
Without expressing any opinion on the entitlement of the petitioner and merit of the case, present petition, thus, stands disposed of in terms of statements made by Mr. Anil Kumar Joshi, Addl. Chief Standing Counsel for the State of Uttarakhand.
In the peculiar facts and circumstances of the case, it is also provided that till the decision is taken by respondent no. 2 on the representation / application of the petitioner, as stated by Mr. Anil Kumar Joshi, Addl. Chief Standing Counsel, further proceedings pursuant to citation, in question, shall be kept in abeyance.
CLMA No. 9485 of 2015 also stands disposed of accordingly.
(Alok Singh, J.) 17.08.2015 SKS