R. BALIA, J. ( 1 ) IN this petition the petitioner has sought for the following relief:" (A) To issue a writ of mandamus or a writ in the nature of mandamus and/or any other appropriate writ order or direction quashing and setting aside the order of the attachment of bank accounts passed by the Respondents and further directing the Respondents not to take any coercive measures for non-payment of sales tax of the petitioner including cancellation of the Sales Tax registration. (B) Pending the final hearing and disposal of this petition to restrain the respondents from taking any coercive measures for non-payment of sales tax dues of the petitioner Company and further restraining the respondents from continuing with the attachment of bank account or cancelling the registration under Sales Tax Act. "the petitioner has founded his claim for the aforesaid reliefs on the ground that the petitioner being a sick industrial unit approached the Board for Industrial Finance and Reconstruction (hereinafter referred to as BIFR) under the provisions of Sick Industries/ Companies (Special Provision) Act 1985 (hereinafter referred to as the SIC Act ). As the inquiry before the BIFR was pending in view of the specific provision of Section 22 of the SIC Act the respondents were not entitled to have recourse to any coercive methods for recovering the dues under the Sales Tax Act against the properties of the Company. ( 2 ) WHEN the matter came up for hearing it was stated by the learned Counsel for the petitioner that since the filing of the petition the proceedings under the SIC Act have come to an end inasmuch as an Appeal against the order of BIFR directed for the binding up of the Company has been dismissed by the AIFR. ( 3 ) IN view of the aforesaid statement the reliefs claimed by the petitioner have become infructuous and the respondents are free to proceed further in accordance with law for the recovery of the dues. If in pursuance of the order of the BIFR the winding up proceedings have commenced the recovery of sales-tax will have to be made in accordance with the provisions of the Company Act. This petition accordingly stands disposed of. Rule is discharged with no order as to costs. Interim relief stands vacated. Petition Dismissed. .