2001 (9) TMI 1109

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....onstitution, the petitioner is challenging the coercive recovery of sales tax dues by the respondent-authorities, on the ground that in view of the pendency of the petitioner company's reference under Sick Industrial Companies (Special Provisions) Act, 1985 (hereinafter referred to as "SICA" for short), the respondents cannot make any coercive recovery. 2.. In response to the notice, on behalf ....

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....oceedings before the BIFR, it will be just and proper to dispose of the petition with a direction that the respondents shall not make any recovery of the sales tax dues of the petitioner-company for the period till June 30, 2001 except in accordance with such scheme for revival and rehabilitation as may be framed by BIFR or after obtaining prior approval of the BIFR subject to the condition that t....