https://www.taxtmi.com/caselaws?id=151563 Under the Punjab General Sales Tax Act, the appellate authority must first decide an assessee's application for interim relief under the proviso to section 20(5) before taking up the appeal on merits. Section 20 must be read as a whole, and the proviso cannot be ignored, because delaying that application would make the statutory appeal ineffective and permit coercive recovery of assessed tax before the appeal is meaningfully heard. The tax recovery was therefore required to remain stayed until the relief application was determined. en-us Tue, 07 Dec 1976 00:00:00 +0530 Fri, 07 Jun 2013 15:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151563 Under the Punjab General Sales Tax Act, the appellate authority must first decide an assessee's application for interim relief under the proviso to section 20(5) before taking up the appeal on merits. Section 20 must be read as a whole, and the proviso cannot be ignored, because delaying that application would make the statutory appeal ineffective and permit coercive recovery of assessed tax before the appeal is meaningfully heard. The tax recovery was therefore required to remain stayed until the relief application was determined. Case-Laws VAT and Sales Tax Tue, 07 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151563