Payment obligation despite appeal: sums ordered by appellate or higher benches remain payable in accordance with the order.

Sums due to the Government as a consequence of an order of the Appellate Tribunal or the High Court remain payable notwithstanding appeal; taxpayers must discharge the sums in accordance with the order even though an appeal to a higher court has been preferred, preserving enforceability of tax orders despite pendency of further appeals.

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