https://www.taxtmi.com/caselaws?id=163389 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 protects a sick industrial company from coercive recovery proceedings such as winding up, execution, distress and similar steps against its assets during inquiry or rehabilitation. It does not require the State or a creditor to take affirmative action that merely facilitates the company's business. On that basis, refusal by the commercial tax authority to issue declaration Form No. 40 for non-payment of entry tax arrears was not treated as recovery action or execution against property, but as a denial of a facility linked to clearing arrears. The refusal was therefore not barred by section 22(1), and no mandamus would lie to compel issuance of the form. en-us Wed, 25 May 2005 00:00:00 +0530 Tue, 01 Apr 2014 18:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163389 Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 protects a sick industrial company from coercive recovery proceedings such as winding up, execution, distress and similar steps against its assets during inquiry or rehabilitation. It does not require the State or a creditor to take affirmative action that merely facilitates the company's business. On that basis, refusal by the commercial tax authority to issue declaration Form No. 40 for non-payment of entry tax arrears was not treated as recovery action or execution against property, but as a denial of a facility linked to clearing arrears. The refusal was therefore not barred by section 22(1), and no mandamus would lie to compel issuance of the form. Case-Laws VAT and Sales Tax Wed, 25 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163389