HC quashed recovery proceeding as it was related to period prior to insertion of recovery provisions

CST & VAT: Kerala VAT : Where secretary of a society had resigned from society on 18-11-1998 and long thereafter Assessing Authority relying on section 22(4) of Kerala General Sales Tax Act initiated recovery proceeding against secretary for recovery of arrears of sales tax dues of society for assessment years 1981-82 to 1991-92, since section 22(4) was incorporated in statute only w.e.f. 1-4-1999, recovery proceedings against secretary were not permissible