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    <title>Sums due to be paid notwithstanding appeal, etc.</title>
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    <description>Notwithstanding a pending appeal to a higher court, sums due to the Government under an order of the Appellate Tribunal or the High Court are payable in accordance with that order; fiscal orders by National, Regional, State or Area Benches and by the High Court remain enforceable despite further appeals.</description>
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