Where a dealer is a private company and such company is wound up, every person who was a director of such company at the time of such winding up shall, notwithstanding such winding up, be jointly and severally liable for the payment of tax, penalty or other amount payable under this Act by such company whether assessment is made prior to or after such winding up unless he proves that the non-payment of tax cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the Company.
Section 37: Liability to tax private Company on winding up
Tamil Nadu Value Added Tax Act, 2006State Act of Tamil Nadu · Act 32 of 2006
Where this provision sits
| Act | Tamil Nadu Value Added Tax Act, 2006 |
|---|---|
| Section | 37 |
| Marginal note | Liability to tax private Company on winding up |
| Jurisdiction | State of Tamil Nadu |
| Status | In force as published by the source |
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