ALUMINIUM INDUSTRIES LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) The Aluminium Industries Ltd., the petitioner herein is a Company incorporated in the year 1946. The business run by the Company met with an insurmountable loss which led to a reference to the Board for Industrial and Financial Reconstruction ('BIFR' for short). The petitioner contends that the BIFR, which is constituted under the provisions of ' The Sick Industrial Companies (Special Provisions) Act , 1985 issued Ext.P1 sanctioned scheme for revival of the Aluminum Industries Ltd. As per the scheme, certain reliefs and concessions were ordered to be granted by the various departments which include the Sales Tax Department in the State of Kerala. When recovery proceedings were initiated to realize arrears of sales tax without taking note of the express terms of the sanctioned scheme, the petitioner approached this Court and by Ext.P2 judgment dated 17.8.2015 in W.P.C 3014 of 2010, this Court had passed the following order:

(2.) The petitioner contends that instead of complying with the directions issued by this Court, the respondents have initiated coercive proceedings.

(3.) It is in the above backdrop that the petitioner has approached this Court seeking the following prayers.