Supreme Court · 1997 INSC 263 · Decided 12 March 1997
Deputy Commercial Tax Officer and ORS. v. Corromandal Pharmaceuticals and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 263 · [1997] 2 S.C.R. 1026
- Case number
- CIVIL APPEAL No. 1895/1997
- Decided
- 12 March 1997
- Bench
- B.P. JEEVAN REDDY, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
COMMERCIAL TAX OFFICER AND ORS. B v. CORROMANDAL PHARMACEUTICALS AND ORS. MARCH 12. 1997 (B.P. JEEVAN REDDY AND KS. PARIPOORNAN, JJ.) Sick Industrial Companies (Special Provisions) Act, 1985-Sections 22( I) & 22(5)-Board of Indust1ial and Financial Reconstmct1ion Regula- C tions, tax arrears relating to period after scheme was brought under implementa­ tion-Recove1y proceedings-Sustainability-Wliether legal bar or embargo u/s 22 can apply-Held, No. D The respondent Company was declared as a sick industrial company under the Sick Industrial Companies (Special
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