Validity of tax-Recovery just after passing of order of Appellate Authority

H.M. Leisure Vs State of West Bengal (Calcutta  High Court) It is trite law that when an appeal provision has been provided under the statute, the Authorities are not allowed to recover the amount payable unless there are extenuating circumstances. In the present case the dispute is with regard to classification issue, and therefore, I am of the view, the authorities have acted in haste in recovering the entire amount within the period of three months wherein there is a provision of appeal under Section 112 of the said Act before the Appellate Court. FULL TEXT OF THE HIGH COURT JUDGMENT This ...