https://www.taxtmi.com/caselaws?id=105917 Protection under section 22 is not available on a bare assertion that an industrial unit is sick; the claimant must produce the BIFR order and related proceedings to establish sickness and the relevant dates for inquiry and determination. Without those documents, the Court cannot examine entitlement to the statutory bar on facts, and the plea remains unsupported. On the record described, the petitioner failed to prove that section 22 applied, and the challenge to the electricity demand was rejected. en-us Fri, 02 Feb 2001 00:00:00 +0530 Sat, 10 Mar 2012 13:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105917 Protection under section 22 is not available on a bare assertion that an industrial unit is sick; the claimant must produce the BIFR order and related proceedings to establish sickness and the relevant dates for inquiry and determination. Without those documents, the Court cannot examine entitlement to the statutory bar on facts, and the plea remains unsupported. On the record described, the petitioner failed to prove that section 22 applied, and the challenge to the electricity demand was rejected. Case-Laws Companies Law Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105917