https://www.taxtmi.com/caselaws?id=161862 Section 22(1) of the Sick Industrial Companies Act protects only dues covered by the rehabilitation scheme or liabilities that would frustrate its implementation. Sales tax collected after sanction of the scheme remains revenue money and is recoverable, while tax collected up to the sanction date falls within the scheme's protection and cannot be recovered contrary to it. For later years where assessment was pending, recovery was limited first to admitted liability in the returns and then to amounts determined on assessment. Recovery notices were therefore enforceable only to that extent. en-us Tue, 05 Oct 2004 00:00:00 +0530 Sat, 08 Feb 2014 13:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161862 Section 22(1) of the Sick Industrial Companies Act protects only dues covered by the rehabilitation scheme or liabilities that would frustrate its implementation. Sales tax collected after sanction of the scheme remains revenue money and is recoverable, while tax collected up to the sanction date falls within the scheme's protection and cannot be recovered contrary to it. For later years where assessment was pending, recovery was limited first to admitted liability in the returns and then to amounts determined on assessment. Recovery notices were therefore enforceable only to that extent. Case-Laws VAT and Sales Tax Tue, 05 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161862