Section 119 - Sums due to be paid notwithstanding appeal, etc

Section 119 - Payment of Sums Due Despite Appeals

Section 119 states that even if an appeal is made to the High Court or the Supreme Court, any money owed to the government as a result of a decision by the Principal Benches or State Benches of the Appellate Tribunal, or by the High Court, must be paid according to that decision. This applies to orders made under section 113 by the Appellate Tribunal and orders under section 117 by the High Court. Essentially, the obligation to pay these sums is not suspended by the act of appealing the decision; the payments must be made as directed in the original order.