https://www.taxtmi.com/caselaws?id=37869 The Calcutta HC held that an appeal under section 62(1) of the Estate Duty Act was barred unless the demanded duty had been paid before filing, because the proviso to sub-clause (iv) imposed an independent condition precedent. That requirement was not dependent on section 46 of the Indian Income-tax Act, 1922, and was not displaced by the repeal of that Act or by the Income-tax Act, 1961. The appeal was therefore not maintainable without prior payment, and the reference was answered in favour of the Revenue. en-us Fri, 25 Jul 1975 00:00:00 +0530 Thu, 01 Apr 2010 15:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37869 The Calcutta HC held that an appeal under section 62(1) of the Estate Duty Act was barred unless the demanded duty had been paid before filing, because the proviso to sub-clause (iv) imposed an independent condition precedent. That requirement was not dependent on section 46 of the Indian Income-tax Act, 1922, and was not displaced by the repeal of that Act or by the Income-tax Act, 1961. The appeal was therefore not maintainable without prior payment, and the reference was answered in favour of the Revenue. Case-Laws Income Tax Fri, 25 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37869