https://www.taxtmi.com/caselaws?id=156031 A later stay of tax recovery does not erase or postpone a default already committed by failing to pay tax within the statutory time limit. Under the Orissa Sales Tax Act, the penalty for non-payment within the prescribed period remained sustainable because the penalty order was passed before any stay was granted, and the stay only deferred coercive recovery. In the absence of any statutory provision treating the assessee as not in default during the pendency of an appeal, the default and resulting penalty were unaffected. en-us Wed, 02 Aug 1989 00:00:00 +0530 Thu, 12 Sep 2013 15:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156031 A later stay of tax recovery does not erase or postpone a default already committed by failing to pay tax within the statutory time limit. Under the Orissa Sales Tax Act, the penalty for non-payment within the prescribed period remained sustainable because the penalty order was passed before any stay was granted, and the stay only deferred coercive recovery. In the absence of any statutory provision treating the assessee as not in default during the pendency of an appeal, the default and resulting penalty were unaffected. Case-Laws VAT and Sales Tax Wed, 02 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156031