1997 (5) TMI 267

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..... [Judgment]. Heard Counsel for the parties. 2. Admittedly, the petitioner is a sick unit within the meaning of Section 3(1)(o) of the Sick Industrial Companies (Special Provisions) Act, 1985 (briefly, the Act). 3. The petitioner seeks quashing of the recovery proceedings initiated in regard to sales tax dues. Our attention has been drawn by Counsel for the petitioner to the Circulars dat .....

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..... the respondents to make recovery with the permission of the Board within the meaning of Section 22 of the Act or after rehabilitation scheme is finalised under Section 18 of the Act. 6. In the result, the petition succeeds and is allowed and recovery proceedings initiated in regard to sales tax dues for the assessment years 1986-87 and 1987-88 under the U.P. and Central Sales Tax Act will remain .....

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