Subject to the provisions of the Companies Act, 1956 (Central Act No.1 of 1956), where any tax and other sums recoverable under this Act from any private company, whether existing or wound up or under liquidation, cannot be recovered for any reason whatsoever, every person who was a director, at any time during the period for which the tax or other sums are due, shall be jointly and severally liable for the payment of such tax and other sums unless he proves to the satisfaction of the assessing authority that the non–payment of tax or other sums cannot be attributed to any gross neglect, misfeasance or breach of duty on his part.
Section 45: Liability of Directors of a private company
The Rajasthan Value Added Tax Act, 2003State Act of Rajasthan · Act 4 of 2003
Where this provision sits
| Act | The Rajasthan Value Added Tax Act, 2003 |
|---|---|
| Section | 45 |
| Marginal note | Liability of Directors of a private company |
| Jurisdiction | State of Rajasthan |
| Status | In force as published by the source |
Find the provision, not just read it
The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:
- Search 49,000+ Central and State enactments by what a provision says, not by its number
- Jump from any section to every judgment that has applied it
- Search 300 million+ Indian court records alongside the statute
- Ask a research agent to find and read the case law on a provision for you
Free account. No card. About a minute to create.
Create a free accountNeed this as data, not as a page? The Rajasthan Value Added Tax Act, 2003 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.