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    <title>1997 (8) TMI 425 - HIGH COURT OF ALLAHABAD</title>
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    <description>Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 did not bar recovery of electricity dues incurred by a sick industrial company after it continued operations following declaration of sickness. The provision protected against proceedings that would interfere with the company&#039;s working or finances during sickness proceedings, but it did not excuse payment of liabilities newly accrued in the course of ongoing consumption. The earlier final decision between the same parties on the same controversy was treated as binding under res judicata, and the recovery was also supported by the applicable dues recovery machinery. Accordingly, the challenge to the demand notices and restraint on recovery failed.</description>
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    <pubDate>Thu, 07 Aug 1997 00:00:00 +0530</pubDate>
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      <title>1997 (8) TMI 425 - HIGH COURT OF ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=103885</link>
      <description>Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 did not bar recovery of electricity dues incurred by a sick industrial company after it continued operations following declaration of sickness. The provision protected against proceedings that would interfere with the company&#039;s working or finances during sickness proceedings, but it did not excuse payment of liabilities newly accrued in the course of ongoing consumption. The earlier final decision between the same parties on the same controversy was treated as binding under res judicata, and the recovery was also supported by the applicable dues recovery machinery. Accordingly, the challenge to the demand notices and restraint on recovery failed.</description>
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      <pubDate>Thu, 07 Aug 1997 00:00:00 +0530</pubDate>
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