https://www.taxtmi.com/caselaws?id=105752 During a pending inquiry under the Sick Industrial Companies (Special Provisions) Act, 1985, section 22 bars coercive recovery of sales tax dues, and the pendency protection continues until the inquiry concludes. Sections 15, 16 and 22 are read together so that a reference-based inquiry is deemed to commence on receipt of the reference. The 60-day period in section 16(3) is directory, not mandatory, because the Board or operating agency is required only to endeavour to complete the inquiry expeditiously. Recovery notices issued during the inquiry were therefore liable to be quashed, and recovery could proceed only with the required permission. en-us Fri, 24 Nov 2000 00:00:00 +0530 Sat, 21 Dec 2013 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105752 During a pending inquiry under the Sick Industrial Companies (Special Provisions) Act, 1985, section 22 bars coercive recovery of sales tax dues, and the pendency protection continues until the inquiry concludes. Sections 15, 16 and 22 are read together so that a reference-based inquiry is deemed to commence on receipt of the reference. The 60-day period in section 16(3) is directory, not mandatory, because the Board or operating agency is required only to endeavour to complete the inquiry expeditiously. Recovery notices issued during the inquiry were therefore liable to be quashed, and recovery could proceed only with the required permission. Case-Laws Companies Law Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105752