Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
Appeal prerequisites: payment of a portion of penalty required before appealing penalty-only tax orders to pursue review. Amendment substitutes the proviso to sub section (6) of section 107 to provide that where an order demands only a penalty without any tax demand, no appeal shall be filed against that order unless the appellant has paid an amount equal to ten per cent of the penalty, making that payment a precondition to instituting the appeal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal prerequisites: payment of a portion of penalty required before appealing penalty-only tax orders to pursue review.
Amendment substitutes the proviso to sub section (6) of section 107 to provide that where an order demands only a penalty without any tax demand, no appeal shall be filed against that order unless the appellant has paid an amount equal to ten per cent of the penalty, making that payment a precondition to instituting the appeal.
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