https://www.taxtmi.com/caselaws?id=158410 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 bars execution, distress and similar coercive recovery measures against a sick industrial company while a sanctioned rehabilitation scheme is under implementation, unless the Board for Industrial and Financial Reconstruction or the appellate authority gives consent. That embargo operates independently of section 19, which concerns reliefs, concessions and tax treatment within a rehabilitation scheme and does not narrow the protection against recovery action. Recovery proceedings under section 17 of the Andhra Pradesh General Sales Tax Act, 1957 are coercive in nature and fall within the statutory suspension. Sales tax recovery could therefore not proceed without Board consent. en-us Sat, 04 Nov 1995 00:00:00 +0530 Mon, 28 Oct 2013 12:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158410 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 bars execution, distress and similar coercive recovery measures against a sick industrial company while a sanctioned rehabilitation scheme is under implementation, unless the Board for Industrial and Financial Reconstruction or the appellate authority gives consent. That embargo operates independently of section 19, which concerns reliefs, concessions and tax treatment within a rehabilitation scheme and does not narrow the protection against recovery action. Recovery proceedings under section 17 of the Andhra Pradesh General Sales Tax Act, 1957 are coercive in nature and fall within the statutory suspension. Sales tax recovery could therefore not proceed without Board consent. Case-Laws VAT and Sales Tax Sat, 04 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158410