Judgment :- These Writ Petitions raise the question as to the availability of measure under S.26C of the Kerala General Sales Tax Act, 1963, hereinafter referred to as the "Act", to assessments relating to assessment years before the insertion of that provision into the Act as per the amending Act 23 of 1999 with effect from 1-4-1999. 2. The assessment order, which is the subject-matter of O.P.No.17877 of 2001 is for the assessment year 1995-96, the assessment orders which are the subject-matter of the other two Writ Petitions are for the assessment year 1996-97. 3. S.26C of the Act reads as follows: "26C. Liability of Directors of a Private Company.-- 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 he jointly and severally liable for the payment of such tax or other amount". 4. By the Amending Act 23 of 1999, S.26B was introduced making the tax payable under the Act to be first charge on the property of the dealer or of any other person, who would be liable to pay tax, penalty or interest or any other amount under the Act. S.26C extended such liability to such persons who were the Directors of a private company, which would he liable under the Act, in the event of tax or other amount becoming beyond recovery from the company. A reading of S.26C would show that the joint and several liability is fastened on 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 the Act. The period for which tax or other amount becomes due is nothing but the assessment years. Therefore, S.26C, which is not retrospective in operation because of the simple reason that it is a provision that authorises recovery, can be invoked only for fastening joint and several liability for tax or other amounts that may be due under the Act for any period after the insertion of S.26C into the Act, that is, on or after 1-4-1999. 5. 5. The assessment years in relation to which the impugned assessment orders are passed being before 1-4-1999, the application of S.26C is unauthorised and without the sanction of law. In the result, these Writ Petitions are allowed quashing the proceedings for recovery against the respective petitioners as regards the assessment years in question, by recourse to S.26C of the Act. No costs.