No Appeal Shall Lie

No appeal shall lie, 'no appeal shall lie' in the proviso to s. 30(1) of The Income-tax Act, 1922 is not that no memorandum of appeal can be presented. All that it means is that the appeal will not be held to be properly filed until the tax has been paid. The tax must be paid within the period of limitation although the appeal had been filed before that, Commissioner of Income-tax v. Filmistan Ltd., AIR 1961 SC 1134 (1135): (1961) 3 SCR 893. [Income Tax Act, 1922, s. 30 (1)] [s. 372, C.P.C.]