Section 131:
Sums due to be paid notwithstanding reference, etc.
Notwithstanding that a reference has
been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme
Court, 1[under this Act before the commencement of the National Tax Tribunal Act, 2005] sums due to
the Government as a result of an order passed under sub-section (1) of section 129B shall be payable in
accordance with the order so passed.
Notes:
1. Ins. by Act 49 of 2005, s. 30 and the Schedule (w.e.f. 28-12-2005). This amendment has been struck down by the Supreme
Court's order dated 25th September, 2014 in the Madras Bar Association Vs Union of India.