Section 14(4) in Karnataka Tax on Entry of Goods Act, 1979
(4)[ Notwithstanding that an appeal has been preferred under subsection (1), and notwithstanding anything contained in any other law for the time being in force, tax or any other amount shall be paid in accordance with the assessment or other order made in the case:Provided that the Appellate Tribunal may, in its discretion, [stay payment of seventy percent of tax and other amount] [Substituted by Act 7 of 2003 w.e.f. 1.4.2003 and again substituted by Act 26 of 2004 w.e.f. 1.8.2004.] disputed, if the appellant [makes payment of the thirty per cent of the tax and other amount] [Substituted by Act 05 of 2016 .w.e.f 01.04.2016.] disputed along with the prescribed form of appeal:Provided further that the Appellate Tribunal shall dispose of such appeal within a period of one hundred eighty days from the date of the order staying proceedings of recovery of [seventy percent of tax and other amount] [Substituted by Act 05 of 2016 .w.e.f 01.04.2016.] and, it such appeal is not so disposed of within the period specified, the order of stay shall stand vacated after the said period and the Appellate Tribunal shall not make any further order staying proceedings of recovery of the said [tax and other amount.] [Substituted by Act 05 of 2016 .w.e.f 01.04.2016.]]
