Appeal to be admitted if defect of non-payment of tax is removed by assessee later on

In terms of sub-section (4) of section 249, payment of tax is mandatory but requirement of paying such tax before filing appeal is only directory and, therefore, when defect in appeal, being non-payment of such tax, is removed, earlier defective appeal becomes valid

Refer:[2019] 101 taxmann.com 85 (Bangalore - Trib.)