https://www.taxtmi.com/caselaws?id=109605 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 bars coercive recovery proceedings, including execution, distress and similar steps, against the property of a sick industrial company while an inquiry, scheme or appeal is pending, unless the Board or Appellate Authority gives consent. The provision is directed at preventing recovery action from disrupting the revival of the sick unit. Applying that principle, even where gratuity dues had been certified for recovery through the revenue recovery mechanism, coercive action could not be taken without prior consent. en-us Fri, 20 Jun 2003 00:00:00 +0530 Tue, 10 Apr 2012 18:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109605 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 bars coercive recovery proceedings, including execution, distress and similar steps, against the property of a sick industrial company while an inquiry, scheme or appeal is pending, unless the Board or Appellate Authority gives consent. The provision is directed at preventing recovery action from disrupting the revival of the sick unit. Applying that principle, even where gratuity dues had been certified for recovery through the revenue recovery mechanism, coercive action could not be taken without prior consent. Case-Laws Companies Law Fri, 20 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109605