https://www.taxtmi.com/caselaws?id=161079 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 stays recovery proceedings only when a statutory precondition is met, such as a pending enquiry, a scheme under preparation or consideration, or a pending appeal. Where no enquiry under section 16, no scheme under section 17, and no appeal under section 25 was pending, sales tax recovery proceedings were not automatically suspended. The tribunal also distinguished the cited authorities and noted that, in appropriate cases, the proper course is to seek the Board's consent rather than halt recovery altogether. en-us Thu, 14 Dec 2000 00:00:00 +0530 Tue, 31 Dec 2013 15:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161079 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 stays recovery proceedings only when a statutory precondition is met, such as a pending enquiry, a scheme under preparation or consideration, or a pending appeal. Where no enquiry under section 16, no scheme under section 17, and no appeal under section 25 was pending, sales tax recovery proceedings were not automatically suspended. The tribunal also distinguished the cited authorities and noted that, in appropriate cases, the proper course is to seek the Board's consent rather than halt recovery altogether. Case-Laws VAT and Sales Tax Thu, 14 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161079