Liability of directors of private company

Liability of directors of private company. Notwithstanding anything contained in the Companies Act, 2013, where any private company is wound up after the commencement of this Act, and any tax, interest or penalty due from the private company in respect of any supply of goods or services or both for any period before its liquidation cannot be recovered, then, every person who was a director of the said private company at any time during the period for which the tax was due shall, jointly and severally, be liable for the payment of such tax, interest or penalty, unless he proves to the satisfaction of the Commissioner that such non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company.