The Court disposed of a writ petition where the petitioner sought to maintain an interim order forbidding coercive recovery action under a tax notice while an appeal pending before the AAIFR regarding BIFR rejection is awaited.
The interim order forbearing coercive recovery action is maintained until the appeal before AAIFR is decided.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.06.2016
CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.No.26601 of 2004
M/s.Asian Bearing Ltd., New No.25, Old No.14 Peters Road Royapettah Chennai – 600 014 ... Petitioner vs. Commercial Tax Officer Royapettach II Assessment Circle No.46, Chamiers Road Chennai – 28 ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of mandamus forbearing the respondent from initiating any coercive recovery action as contemplated under notice in Ref.No.T/0780141/2003-04 dated 13.09.2004.
For Petitioner :Mr.V.Kuberan for M/S.Rank Associates For Respondent :Mr.Manoharan Sundaram Additional Government Pleader O R D E R
This writ petition was filed in year 2004 by the petitioner company to forbear the respondent from taking action against the petitioner on the ground that they have approached the Board of Industrial and Financial Reconstruction (BIFR) for formulating a rehabilitation scheme as the petitioner had become a sick industrial company. The BIFR by proceedings dated 11.02.2003 rejected the reference, as against which the petitioner has filed an appeal before the Appellate Authority for Industrial and Financial Reconstruction (AAIFR) and the same is pending since 2003.
that the matter is still pending before the AAIFR and the next date of hearing is 27.05.2016. Since the petitioner had the benefit of an interim order, it would inequitable at this juncture to disturb status-quo and therefore, this Court is of the view that whatever interim protection the petitioner had been enjoying all these years shall enure to them till the matter is decided by the AAIFR.
The writ petition is disposed of with the above direction.
Sd/-
Assistant Registrar(CCC)
//True Copy//
Sub Assistant Registrar
To
The Commercial Tax Officer,
Royapettach II Assessment Circle,
No.46, Chamiers Road,
Chennai – 28.
+1cc to the Special Government Pleader Sr.30854
+1cc to M/S.Rank Associates, Advocate sr.31461
W.P.No.26601 of 2004
pa[co]
srg 17/06/2016
1 issue framed by the court
Whether an interim order forbearing coercive recovery action in a W.P. should be extended while an appeal before the AAIFR is pending.
M/s.Asian Bearing Ltd.
Commercial Tax Officer Royapettach II Assessment Circle
T.S.Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
