https://www.taxtmi.com/caselaws?id=163024 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 bars execution, distress and similar coercive recovery measures against the assets of a sick industrial company while an inquiry under section 16 is pending or a scheme under section 17 is under preparation or consideration, unless consent is obtained from the competent board or appellate authority. The Court treated recovery steps for sales tax dues and water charges as coercive proceedings within that bar. It held that the dues could not be enforced without prior consent, and the impugned recovery orders were unsustainable. en-us Fri, 18 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163024 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 bars execution, distress and similar coercive recovery measures against the assets of a sick industrial company while an inquiry under section 16 is pending or a scheme under section 17 is under preparation or consideration, unless consent is obtained from the competent board or appellate authority. The Court treated recovery steps for sales tax dues and water charges as coercive proceedings within that bar. It held that the dues could not be enforced without prior consent, and the impugned recovery orders were unsustainable. Case-Laws VAT and Sales Tax Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163024