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<h1>Appellate authorities can't proceed with cases under Section 90 if sums are paid, except for Central Government appeals.</h1> Appellate authorities are restricted from proceeding with cases involving disputed chargeable expenditure, interest, income, wealth, gift value, or tax arrears specified in a declaration if an order has been made under Section 90 by the designated authority or if the determined sum has been paid. However, if a Central Government Department files an appeal concerning such issues, excluding cases where tax arrears consist solely of penalties, fines, or interest, the appellate authority must decide the appeal regardless of the declaration.