Payment of tax and other amount in installments – Demands And Recovery
(1) Where a person has filed an appeal under section 98 or section 101, as the case may be, against the order of demand, the proper officer may not enforce the payment of demand until the appeal is resolved.
(2) Nothing in this section shall stay any proceedings by the proper officer for the recovery of any amount due under this Act which is not under appeal before First Appellate Authority or Tribunal.
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