Section 31
Procedure in cases where objection or appeal is pending
of I Ncome Tax (Petroleum) Act
ActIn forceProvision 34 of 51
Section 31
Collection of tax shall, in cases where notice of an objection or an appeal has been given, remain in abeyance until such objection or appeal is determined:
Provided that the Collector may in any such case enforce payment of that portion of the tax, if any, which is not in dispute.