https://www.taxtmi.com/caselaws?id=159858 A coercive notice threatening prosecution to compel filing of returns and challans was treated as barred by section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 because it operated as a pressure measure affecting a sick industrial company's protected status, and it was therefore held illegal and liable to be quashed. By contrast, seizure of books of account and documents under section 66 of the West Bengal Sales Tax Act, 1994 for investigation and quantification of tax liability was not regarded as execution, distress or a similar proceeding against the company's property. The seizure was sustained as a lawful investigative measure, with compliance and recorded reasons found sufficient. en-us Wed, 22 Apr 1998 00:00:00 +0530 Tue, 03 Dec 2013 12:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159858 A coercive notice threatening prosecution to compel filing of returns and challans was treated as barred by section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 because it operated as a pressure measure affecting a sick industrial company's protected status, and it was therefore held illegal and liable to be quashed. By contrast, seizure of books of account and documents under section 66 of the West Bengal Sales Tax Act, 1994 for investigation and quantification of tax liability was not regarded as execution, distress or a similar proceeding against the company's property. The seizure was sustained as a lawful investigative measure, with compliance and recorded reasons found sufficient. Case-Laws VAT and Sales Tax Wed, 22 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159858