Penalty-only orders: appeals restricted unless preliminary percentage payment and existing provisional payment requirement are made before filing. The amendment adds a proviso to sub section (8) of section 112 providing that where an order demands penalty without demand of any tax, no appeal shall be ... Summary
Penalty-only orders: appeals restricted unless preliminary percentage payment and existing provisional payment requirement are made before filing.
The amendment adds a proviso to sub section (8) of section 112 providing that where an order demands penalty without demand of any tax, no appeal shall be filed unless the appellant has paid an amount equal to ten per cent of the penalty in addition to the amount payable under the proviso to sub section (6) of section 107.
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