https://www.taxtmi.com/caselaws?id=8324 The High Court set aside the Revenue Divisional Commissioner's order and restored the Tax Recovery Officer's decision, affirming that assessed tax remains recoverable during appeals unless stayed. The court clarified that tax is payable and recoverable from the time of default, rejecting the misapplication of the legal maxim "expressio unius est exclusio alterius." The decision emphasizes the finality and enforceability of tax assessments during appeals, highlighting the need for explicit stay orders to halt recovery proceedings. en-us Fri, 02 Apr 1971 00:00:00 +0530 Thu, 09 Apr 2009 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8324 The High Court set aside the Revenue Divisional Commissioner's order and restored the Tax Recovery Officer's decision, affirming that assessed tax remains recoverable during appeals unless stayed. The court clarified that tax is payable and recoverable from the time of default, rejecting the misapplication of the legal maxim "expressio unius est exclusio alterius." The decision emphasizes the finality and enforceability of tax assessments during appeals, highlighting the need for explicit stay orders to halt recovery proceedings. Case-Laws Income Tax Fri, 02 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8324