https://www.taxtmi.com/caselaws?id=103401 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 suspends coercive recovery only to the extent needed to protect implementation of a sanctioned rehabilitation scheme. Post-scheme sales tax dues that arose after the scheme came into force, and were not reckoned or included in the rehabilitation package, do not receive that statutory protection. The provision is not an absolute bar on recovery merely because the company remains under a sanctioned scheme. Recovery of such later dues may proceed without prior consent of the Board, because the embargo is confined to liabilities covered by the scheme and does not extend to independent subsequent obligations. en-us Wed, 12 Mar 1997 00:00:00 +0530 Mon, 30 Dec 2013 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103401 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 suspends coercive recovery only to the extent needed to protect implementation of a sanctioned rehabilitation scheme. Post-scheme sales tax dues that arose after the scheme came into force, and were not reckoned or included in the rehabilitation package, do not receive that statutory protection. The provision is not an absolute bar on recovery merely because the company remains under a sanctioned scheme. Recovery of such later dues may proceed without prior consent of the Board, because the embargo is confined to liabilities covered by the scheme and does not extend to independent subsequent obligations. Case-Laws VAT and Sales Tax Wed, 12 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103401