Article 176 reinforces the immediate collectability of taxes following a court decision. It stipulates that even if a taxpayer escalates a case to the Supreme Court of Oman, the submission of that appeal does not result in the suspension of the payment of the tax amount ordered by the lower court judgment. This 'pay-up' requirement ensures that the final stages of litigation do not serve as a means to indefinitely delay the fulfillment of tax obligations, maintaining the principle that state revenue collection remains active throughout the judicial process.