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    <title>Pre-deposit requirements for an appeal to be heard by the Appellate Tribunal [Section 112(8) and (9)]</title>
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    <description>Section 112(8) requires appellants to pay in full any admitted tax, interest, fine, fee and penalty and to make an additional pre-deposit in respect of disputed tax beyond any amount already paid before the appellate authority; appeals by tax authorities are exempt. Section 112(9) provides that payment of these amounts stays recovery proceedings for the balance dues until disposal of the appeal.</description>
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      <description>Section 112(8) requires appellants to pay in full any admitted tax, interest, fine, fee and penalty and to make an additional pre-deposit in respect of disputed tax beyond any amount already paid before the appellate authority; appeals by tax authorities are exempt. Section 112(9) provides that payment of these amounts stays recovery proceedings for the balance dues until disposal of the appeal.</description>
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