https://www.taxtmi.com/caselaws?id=108854 Coercive recovery of assessed sales tax against a sick industrial company is barred while a reference is registered before the BIFR and the inquiry is pending under the Sick Industrial Companies (Special Provisions) Act, 1985. Section 22 prevents enforcement action during the protected period, and recovery cannot proceed without prior BIFR permission. The statutory protection continues through the pendency of the inquiry and the later stages contemplated by the Act, so recovery of the assessed amount remains restrained unless such permission is obtained. en-us Fri, 27 Sep 2002 00:00:00 +0530 Wed, 04 Apr 2012 12:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108854 Coercive recovery of assessed sales tax against a sick industrial company is barred while a reference is registered before the BIFR and the inquiry is pending under the Sick Industrial Companies (Special Provisions) Act, 1985. Section 22 prevents enforcement action during the protected period, and recovery cannot proceed without prior BIFR permission. The statutory protection continues through the pendency of the inquiry and the later stages contemplated by the Act, so recovery of the assessed amount remains restrained unless such permission is obtained. Case-Laws Companies Law Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108854