TMI Blog2016 (1) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... f the formulated scheme - jurisdiction is vested in BIFR/AAIFR to issue directives, declarations and prohibitory orders within the rationalized scope and limitations prescribed under Section 22(1), 22(3) and 22A of the Act of 1985 - Appeal is dismissed. - W.A.(MD)No.488 of 2015 - - - Dated:- 22-1-2016 - MR. SANJAY KISHAN KAUL AND MR. V.RAMASUBRAMANIAN, JJ. For The Appellant : Mr. K.K. Senthil For The Respondent : Mr. Raja.Karthikeyan Additional Govt. Pleader (Taxes) JUDGMENT (Judgment of this Court was delivered by V.RAMASUBRAMANIAN,J ) The appellant challenged the proposed action of the respondent under the Revenue Recovery Act, in terms of Section 26 of the Tamil Nadu General Sales Tax Act, 1956, for the recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r included in the scheme for rehabilitation failing which the recovery or proceedings in relation to that particular liability would continue despite the provisions of SICA 1985. In that case the Court was concerned with the recovery of sales tax dues, which the sick industrial company was enabled to collect after the date of sanction of the scheme. The revenue was due to Department and the recovery of such amount was held to be beyond the purview of SICA 1985. 5. Reliance is placed upon paragraph Nos.55 and 56 of Raheja Universal , which read as follows:- 55. Despite these judgments and with an intention to clarify the law, we would state that the matters which are connected with the sanctioning and implementation of the scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the specialised body like BIFR. 6. But, paragraph Nos.55 and 56 do not dilute the principles laid down in Corromandal Pharmaceuticals . The second part of paragraph No.52 of Raheja Universal , follows the view taken in Corromandal Pharmaceuticals . Moreover, the decision in Raheja Universal , did not arise out of the proposed action for recovery of arrears of sales tax. Raheja Universal primarily dealt with a claim that was not part of a Scheme of Rehabilitation. But, in the case on hand, the issue relates to recovery of arrears of sales tax which the appellant has collected from its customers, but not remitted to the Department. In other words, the appellant , even after the framing of Rehabilitation Scheme by BIFR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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