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<h1>Sums due payable notwithstanding appeal; orders of appellate tribunal or high court must be complied with.</h1> Sums due to the Government pursuant to an order of the National, Regional, State or Area Benches of the Appellate Tribunal under section 113, or an order of the High Court under section 117, remain payable notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, and must be paid in accordance with the operative order.