Amendment status not verified — confirm the current text below against the official source.
Notwithstandingthat an appealhas been p?qerred to the High Court or the SupremeCourt, sums due to the Government as a result of an order passed by the National or Regional Benches of the AppellateTribunal under sub-section (1) of section 113 or an order passed by the State Bench or Area Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the High Court under section 117, as the case may be, shall he payable in accordance with the order so passed. Sums due to be paid notwithstanding appeal etc. · 120. (1) The Commissioner may, on the recommendations of the Appeal not to be filed in Council. from time to time, issue orders or instructions certain cases. or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or applicationby the officer of the State tax under the provisions of this Chapter. (2) Where, in pursuance of the orders or instructions or directions issued under sub-section (1), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State . tax from filing appeal or application in any other case involvingthe same or similar issues or questions oflaw. (3) Notwithstanding the fact that no appeal or application has been filed by the officer of the State tax pursuant to the orders or instructions or directions issued under sub-section (1), no person, being a party in appeal or application shall contend that the officer of the State tax has acquiesced in the decision on the disputed issue by not filingan appealor application. 122 (4) The.? Trib.\Ulal or court hearing such.appealor appl;.catipn shall .?'WCreprd to the circumstancesunder whichappeal or applicatio? was not filed byJhe officer of the Stati tax in pursuanceof the orders or instructions or directions issued under ?\lb-section (1).