29.
Assessment of Tax on disputed question.- Notwithstanding
anything contained in any other provision of this Act, where
the assessment involves a decision on a point which is concluded
against any of the authorities specified in sub-section (1)
of section 10 by a judgment of the Tribunal and an appeal
has been filed under section 79 then, unless otherwise directed
by the High Court, the prescribed authority may complete the
assessment as if the point was not so decided against such
authority, but shall stay the recovery of such of the dues
including tax, penalty, interest or amount forfeited, if any,
in so far as they relate to such point, until the decision
by the High Court and after such decision, may modify the
assessment order, if found necessary, after giving the dealer
a reasonable opportunity of being heard.
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