2007 (2) TMI 590

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..... before the Tribunal seeking for the relief to call for the records on the file of the respondent, the Commercial Tax Officer, Udumalpet (North Assessment Circle), Udumalpet with reference to his proceedings in form No. 4 issued under section 25 of the Sick Industrial Companies (Special Provisions) Act, 1985 (demand prior to attachment of the land) dated March 20, 2003 on the ground that the deman .....

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..... on by way of an appeal before the AAIFR, but have an order of confirmation only. Even writ petition filed against the order of AAIFR before this court was dismissed. Hence, the recommendation of the BIFR has been converted into a company petition in C.P. No. 152 of 2002 under section 433(e) and (f) of the Companies Act, 1956. Under those circumstances, the impugned demand is not maintainable. Mr .....

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