https://www.taxtmi.com/caselaws?id=49497 Under section 30(1) of the Indian Income-tax Act, 1922, non-payment of tax did not prevent presentation of the memorandum of appeal, but it did bar proper entertainment of the appeal until payment was made. If the tax was paid within limitation, the appeal became maintainable in time; if payment occurred after limitation, the appeal was treated as filed on the date of payment and the authority had to consider whether delay should be condoned. The SC held that the statutory payment requirement affected maintainability, not the underlying right of appeal, and answered the reference against the Revenue and in favour of the assessee. en-us Tue, 21 Feb 1961 00:00:00 +0530 Sat, 14 Aug 2010 16:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49497 Under section 30(1) of the Indian Income-tax Act, 1922, non-payment of tax did not prevent presentation of the memorandum of appeal, but it did bar proper entertainment of the appeal until payment was made. If the tax was paid within limitation, the appeal became maintainable in time; if payment occurred after limitation, the appeal was treated as filed on the date of payment and the authority had to consider whether delay should be condoned. The SC held that the statutory payment requirement affected maintainability, not the underlying right of appeal, and answered the reference against the Revenue and in favour of the assessee. Case-Laws Income Tax Tue, 21 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49497