Section 14(2) in The Punjab Textiles and Sugar (Existing Stocks) Purchase Tax and Miscellaneous Provisions Act, 1958
(2)No appeal shall be entertained unless the appellate authority is satisfied that the amount of tax assessed has been paid by the dealers :Provided that such authority may, if satisfied that the dealer is unable to pay the tax assessed, for reasons to be recorded in writing, entertain an appeal without the tax having been paid.
