https://www.taxtmi.com/caselaws?id=105967 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 restrains coercive enforcement, distress and recovery against the assets of a sick industrial company, but it does not suspend the underlying provident fund liability or bar adjudication under section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The adjudication process and recovery process are distinct, so a BIFR reference does not prevent determination of dues, while actual recovery remains subject to the sick company protection. A writ petition against a section 7A order is ordinarily not maintainable without first exhausting the statutory appeal under section 7-I, especially where notice and hearing were already afforded. en-us Thu, 10 Feb 2000 00:00:00 +0530 Mon, 12 Mar 2012 11:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105967 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 restrains coercive enforcement, distress and recovery against the assets of a sick industrial company, but it does not suspend the underlying provident fund liability or bar adjudication under section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The adjudication process and recovery process are distinct, so a BIFR reference does not prevent determination of dues, while actual recovery remains subject to the sick company protection. A writ petition against a section 7A order is ordinarily not maintainable without first exhausting the statutory appeal under section 7-I, especially where notice and hearing were already afforded. Case-Laws Companies Law Thu, 10 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105967