Section 26C: Liability of Directors of a Private Company

Q: What does Section 26C of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 26C CST Act pertains to "Liability of Directors of a Private Company". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 26C of The Central Sales Tax Act, 1956 (CST Act) governs liability of Directors of a Private Company. As verified on 19 May 2026.

Q: Is Section 26C CST Act still in force?

Yes, Section 26C of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 26C CST Act?

धारा 26C CST Act is the Devanagari Hindi reference for Section 26C of the The Central Sales Tax Act, 1956. Section 26C of The Central Sales Tax Act, 1956 (CST Act) governs liability of Directors of a Private Company. As verified on 19 May 2026.

Q: What is Dhara 26C CST Act?

Dhara 26C CST Act is the Roman Hindi reference for Section 26C of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 26C of The Central Sales Tax Act, 1956 (CST Act) governs liability of Directors of a Private Company. As verified on 19 May 2026.

Q: How to cite Section 26C of The Central Sales Tax Act, 1956?

Cite as: "Section 26C, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 26C (India).

Law on Tips Editorial Board

- Subject to the provisions of the Companies Act, 1956 (Central Act 1 of 1956) where any tax or other amount 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 of such company at any time during the period for which the tax or other amount is due under this Act shall be jointly and severally liable for the payment of such tax or other amount.