2009 (4) TMI 901

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....petition challenging the order passed by the revisional authority directing the petitioner to pay the entire disputed tax as a pre-condition for entertaining the revision. Heard Mr. C. Rekha Kumari, learned counsel for the petitioner. Mr. R. Mahadevan Additional Government Pleader (Taxes), takes notice for the respondents. As against the order of assessment dated December 12, 2008, passed under ....

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....54(3) enables the revisional authority to call for and examine the order under revision and pass such orders after making such enquiry. Section 54(4) reads as follows: "Notwithstanding that an application has been preferred under sub-section (1), the tax, fee or other amount shall be paid in accordance with the order or proceeding against which the application has been preferred: Provided th....