https://www.taxtmi.com/caselaws?id=156970 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 suspends coercive recovery proceedings against a declared sick industrial company while a rehabilitation scheme is under preparation or consideration, unless the Board consents. A mere tax demand is not barred, but recovery steps such as garnishee orders and notices threatening recovery as arrears of land revenue fall within the statutory embargo. In this context, sales tax recovery action against the sick company could not proceed without Board approval. en-us Tue, 23 Mar 1993 00:00:00 +0530 Thu, 26 Sep 2013 17:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156970 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 suspends coercive recovery proceedings against a declared sick industrial company while a rehabilitation scheme is under preparation or consideration, unless the Board consents. A mere tax demand is not barred, but recovery steps such as garnishee orders and notices threatening recovery as arrears of land revenue fall within the statutory embargo. In this context, sales tax recovery action against the sick company could not proceed without Board approval. Case-Laws VAT and Sales Tax Tue, 23 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156970