https://www.taxtmi.com/caselaws?id=38624 The proviso to section 62(1) of the Estate Duty Act, 1953 bars an appeal against a penalty order unless the duty is paid before the appeal is filed. Where the original duty demand is later modified by the authority itself, the maintainability condition must be assessed against the revised demand. Here, the reduced duty had been acted upon and the first instalment under the revised demand had been paid and realised before disposal of the appeals. On those facts, the duty could not be treated as wholly unpaid, so the statutory precondition for appeal was satisfied and the appeals were competent. en-us Mon, 18 Oct 1976 00:00:00 +0530 Wed, 07 Apr 2010 16:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38624 The proviso to section 62(1) of the Estate Duty Act, 1953 bars an appeal against a penalty order unless the duty is paid before the appeal is filed. Where the original duty demand is later modified by the authority itself, the maintainability condition must be assessed against the revised demand. Here, the reduced duty had been acted upon and the first instalment under the revised demand had been paid and realised before disposal of the appeals. On those facts, the duty could not be treated as wholly unpaid, so the statutory precondition for appeal was satisfied and the appeals were competent. Case-Laws Income Tax Mon, 18 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38624