JUDGMENT

G.P. Bharucha, J.-The facts that we state relate to the case of Tata Davy Limited (C.A. No. 1354/91). They are substantially similar to the facts of the other appeals.

2. The said appellant was, on 9th February, 1988, declared a sick company within the meaning of the Sick Industrial Companies (Special Provisions) Act, 1985 (now referred to as "the Central Act"). On a reference under Section 15 of the Central Act made on 23rd December, 1989, an inquiry under Section 16 was made a scheme was sanctioned by the Board for Industrial and Financial Reconstruction (now referred to as "the Board") for the said appellant s benefit and it was at the relevant time under implementation.

3. 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 (now referred to as "the State Act"). Recovery of the said arrears was sought to be made by attachment of the said appellant s property under the provisions of Section 13-A of the State Act. The High Court of Orissa was considering 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, dis