https://www.taxtmi.com/caselaws?id=25493 Payment of assessed and due estate duty was treated as a condition precedent to maintain an appeal against a penalty order under the Estate Duty Act, so the appeal was not maintainable on the statutory interpretation alone where the duty remained unpaid. The court reaffirmed that the proviso to the appellate provision operated independently of the repealed Income-tax Act provision, but it declined to decide the reference on fresh factual material not examined by the Tribunal. The Tribunal was directed to consider the later stay orders and determine whether any duty was actually due and unpaid at the material time. en-us Sun, 09 Feb 1986 00:00:00 +0530 Fri, 29 Jan 2010 10:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25493 Payment of assessed and due estate duty was treated as a condition precedent to maintain an appeal against a penalty order under the Estate Duty Act, so the appeal was not maintainable on the statutory interpretation alone where the duty remained unpaid. The court reaffirmed that the proviso to the appellate provision operated independently of the repealed Income-tax Act provision, but it declined to decide the reference on fresh factual material not examined by the Tribunal. The Tribunal was directed to consider the later stay orders and determine whether any duty was actually due and unpaid at the material time. Case-Laws Income Tax Sun, 09 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25493