Section 60(6) in The Kerala Value Added Tax Act, 2003
(6)Notwithstanding that an appeal has been preferred under sub- section (1), the tax shall be paid in accordance with the order of assessment against which the appeal has been preferred:Provided that the Appellate Tribunal may, in its discretion, give such directions as it thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed.Provided further that where the Appellate Tribunal has passed an order of stay in an appeal it shall dispose of the appeal within a period of one hundred and eighty days from the date of such order:Provided also that if such appeal is not so disposed of within the period specified in the second proviso the stay order shall stand vacated after the expiry of the said period.
