N. BELLA GOWDER vs TAHSILDAR, COONOOR AND ANOTHER — 1971 PTD 226

Citation: 1971 PTD 226

Court: Madras High Court

Year: 1968

Decision Date: 1968-02-14

Parties: N. BELLA GOWDER vs TAHSILDAR, COONOOR AND ANOTHER

Headnotes

Case cited as 1971 PTD 226

Judgment Text

Court Name: Madras High Court Judge(s): K. Veeraswa mi, Ramaprasada Rao Title: N. BELLA GOWDER vs TAHSILDAR, COONOOR AND ANOTHER Case No.: Writ Petition No. 409 of 1964 Date of Judgment:1968-02-14 Reported As: 1971 PTD 226 Result: Petition dismissed JUDGMENT JUDGMENT VEERASWAMI, J.-The petitioner, an erstwhile director of a private limited company by the name The Coonoor Talkies (Private) Limited, prays for a rule forbidding the respondents from attaching his personal properties for recovery of penalty levied on the company for non-payment of tax due for the years 1959-60 and 1960-61. On January 10, 1962, he filed a declara--petition of solvency with the Registrar of Companies and on January 19, 1962, there was a resolution of the company for going into voluntary liquidation. In regard to that matter correspondence followed between the Registrar of Companies and the petitioner which does not appear to be relevant to the present petition. On November 27, 1962, there was an order levying penalty. On a certificate issued by the Income-tax Officer, the first respondent has taken recovery proceedings. Two points for the petitioner are urged. One of them is that he has not been negligent or guilty of misfeasance or breach of duty in relation to the affairs of the company and, therefore, he could not be personally proceeded against for recovery of the penalty. The petitioner adds that by has been given no opportunity to show that he is not liable under section 179 of the…

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