Section 11(6) in Karnataka Tax on Luxuries Act, 1979
(6)Notwithstanding that an appeal has been preferred under sub-section (1), tax shall be paid in accordance with the assessment made in the case:Provided that the Appellate Tribunal may, except in case of an appeal against an order passed by the Joint Commissioner under section 9 in its discretion, give such directions as it thinks fit, in regard to the payment of tax, if the appellant furnishes sufficient security to its satisfaction in such form and manner as may be prescribed.
