https://www.taxtmi.com/caselaws?id=164111 A sanctioned rehabilitation scheme under the Sick Industrial Companies (Special Provisions) Act, 1985 prevails over inconsistent provisions of other laws by virtue of section 32(1), and statutory authorities must give it full effect. The sales tax appellate authority could not disregard the sanctioned scheme and continue interest and penalty liabilities in a manner contrary to it. Any complaint that the department was not heard before the BIFR did not permit the appellate authority to ignore the scheme; the proper course was to seek relief before the BIFR if available. The authority therefore acted without jurisdiction in refusing to apply the scheme to interest and penalty. en-us Fri, 24 Jul 2009 00:00:00 +0530 Mon, 11 Dec 2017 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164111 A sanctioned rehabilitation scheme under the Sick Industrial Companies (Special Provisions) Act, 1985 prevails over inconsistent provisions of other laws by virtue of section 32(1), and statutory authorities must give it full effect. The sales tax appellate authority could not disregard the sanctioned scheme and continue interest and penalty liabilities in a manner contrary to it. Any complaint that the department was not heard before the BIFR did not permit the appellate authority to ignore the scheme; the proper course was to seek relief before the BIFR if available. The authority therefore acted without jurisdiction in refusing to apply the scheme to interest and penalty. Case-Laws VAT and Sales Tax Fri, 24 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164111