The said appellant was, o 9th February, 1988, declared a sick companypany within the meaning of the Sick Industrial companypanies Special Provisions Act, 1985 number referred to as the Central Act .
The said appellant intervened in the writ petition and was heard.
THE 4TH DAY OF AUGUST, 1997 Present Honble Mr. Justice S.P.Bharucha Honble Mr. Justice V.N.Khare F.Nariman, Sr.
J U D G M E N T The following Judgment of the Court was delivered WITH Civil Appeal Nos.1362 63 of 1991 J U D G M E N T P. BHARUCHA, J. The facts that we state relate to the case of Tata Davy Limited C.A. No.1354/91 .
with him for appearing Parties.
for M s JBO Co., L.Lathoty, P.K.Sharma, Himanshu Shekhar, P.S.Jha, N.Mishra, Advs.
For the Assessment Years 1983 84 and 1984 85 the said appellant was in arrears of sales tax under the Orissa Sales Tax Act, 1947 number referred to as the State Act .
The High Court of Orissa was companysidering the question whether steps to recover sales tax dues under Section 13 A of the State Act were in the nature of proceedings by way of execution, distress or the like companytemplated by Section 22 1 of the Central Act in a writ petition filed by M s. Aluminium Industries Ltd. the appellant in the other appeals which was, as aforestated, in a position similar to that of the said appellant.
They are substantially similar to the facts of the other appeals.
On a reference under Section 15 of the Central Act made on 23rd December, 1989, an inquiry under Section 16 was made and a scheme was sanctioned by the Board for Industrial and Financial Reconstruction number referred to as the Board for the said appellants benefit and it was at the relevant time under implementation.
Recovery of the said arrears was sought to be made by attachment of the said appellants property under the provisions of section 13 A of the State Act.
