https://www.taxtmi.com/caselaws?id=162798 Coercive recovery of tax arrears against a sick industrial company is barred during the operation of section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985, including while an appeal is pending and a winding-up order has been stayed. Recovery proceedings may proceed only if the competent Board or appellate authority gives prior consent. In the absence of such consent, distraint and similar enforcement action are inconsistent with the statutory protection afforded to the sick company, and the impugned recovery action is liable to be set aside. en-us Thu, 23 Feb 2006 00:00:00 +0530 Fri, 14 Mar 2014 14:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162798 Coercive recovery of tax arrears against a sick industrial company is barred during the operation of section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985, including while an appeal is pending and a winding-up order has been stayed. Recovery proceedings may proceed only if the competent Board or appellate authority gives prior consent. In the absence of such consent, distraint and similar enforcement action are inconsistent with the statutory protection afforded to the sick company, and the impugned recovery action is liable to be set aside. Case-Laws VAT and Sales Tax Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162798