https://www.taxtmi.com/caselaws?id=100198 Liability to pay assessed sales tax was held not to be suspended by the mere filing of an appeal under the Mysore Sales Tax Act. The appellate provision preserved payment of tax in accordance with the assessment unless the appellate authority granted specific directions or relief on appropriate security. The proviso to section 13(3) was confined to interim protection in appellate or revisional proceedings and did not bar recovery or prosecution for non-payment within the demand period. Deliberate failure to comply with the notice of demand therefore constituted wilful default and attracted the penalty provision. en-us Fri, 04 Mar 1966 00:00:00 +0530 Sat, 21 Sep 2013 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100198 Liability to pay assessed sales tax was held not to be suspended by the mere filing of an appeal under the Mysore Sales Tax Act. The appellate provision preserved payment of tax in accordance with the assessment unless the appellate authority granted specific directions or relief on appropriate security. The proviso to section 13(3) was confined to interim protection in appellate or revisional proceedings and did not bar recovery or prosecution for non-payment within the demand period. Deliberate failure to comply with the notice of demand therefore constituted wilful default and attracted the penalty provision. Case-Laws VAT and Sales Tax Fri, 04 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100198