V.S. Kokje, J.

1. In this case a show-cause notice was issued and in response a reply has been filed on behalf of the respondents. Rejoinder to the reply has also been filed on behalf of the petitioner. The only short point is involved in the case and, therefore, with the consent of the parties the case was heard finally. The point is whether Section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 (for short "the Act"), bars the impugned action of recovery of arrears of sales tax from petitioner No. 1-company. It is not in dispute that a reference under Section 15 of the Act was made to the Board for Industrial and Financial Reconstruction in respect of petitioner No.1-Company and a Reference Case No. 125 of 1991 was registered by the Board for Industrial and Financial Reconstruction. It is also not in dispute that on July 13, 1992, the Board for Industrial and Financial Reconstruction disposed of the case by passing an order declaring the petitioner company to be a sick industrial company within the meaning of Section 3(1)(o) of the Act. It is also not in dispute that pursuant to the order passed by the Board for Industrial and Financial Reconstruction