Sums payable notwithstanding appeal: amounts ordered by appellate bodies remain payable despite pending higher court appeals.

Section 119 requires that sums due be paid notwithstanding appeal: amounts of tax, interest, penalty and similar dues determined by an order of the Appellate Tribunal's Principal or State Benches, or by the High Court where that order is subject to further appeal, are payable in accordance with that order irrespective of the filing of an appeal to a higher forum.

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