Section 13(3) in Karnataka Tax on Entry of Goods Act, 1979
(3)(a)No appeal against an order of assessment shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of the payment of the [tax and other amount] [Substituted by Act 05 of 2016 w.e.f. 01.04.2016.] not disputed in the appeal.(b)Notwithstanding that an appeal has been preferred under subsection (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred:[Provided that the appellate authority may, in its discretion, [tax and other amount] [substituted by Act 26 of 2004 w.e.f. 1.8.2004] if the appellant [makes payment of the balance thirty per cent of the tax and other amount] [Substituted by Act 05 of 2016 w.e.f. 01.04.2016.] along with the prescribed form of appeal.Provided further that where any application made by an applicant for staying proceedings of recovery of any tax or other amount has not been disposed of by the Appellate Authority within a period of thirty days from the date of such application, it shall be deemed that the Appellate Authority has made an order staying proceedings for recovery of such tax or other amount subject to [payment of thirty percent of tax and other amount] [Substituted by Act 05 of 2016 w.e.f. 01.04.2016.] disputed and furnishing of sufficient security to the satisfaction of the assessing authority in regard to the [balance seventy percent of such tax and other amount] [Substituted by Act 05 of 2016 w.e.f. 01.04.2016.] or amount within a further period of fifteen days.Provided also that where an order staying proceedings of recovery of any tax or other amount is made in any proceedings relating to an appeal under sub-section (1), the Appellate Authority shall dispose of the appeal within a period of ninety days from the date of such order.Provided also that if such appeal is not so disposed of within the period specified in the third proviso, the order of stay shall stand vacated after the expiry of the said period and the Appellate Authority shall not make any further order staying proceedings of recovery of the said tax or other amount.]
