Report No. 12
F-General.
273. Tax to be paid notwithstanding appeals.-
Notwithstanding that an appeal has been preferred under this Chapter to the High Court or to the Supreme Court, tax shall be payable in accordance with the assessment made in the case, unless the High Court or the Supreme Court, as the case may be, grants stay of the collection of the tax pending the disposal of the appeal.
[Section 66(7), main para, and section 66A(3), 1st proviso, part]
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