Section 14AB(7) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(7)Notwithstanding than a petition has been preferred under sub-section (1), the tax shall be paid in accordance with the order against which the revision has been preferred;Provided that the High Court may, in its discretion, give such direction as it thinks fit in regard to the payment of the tax before the disposal of the petition, if the petitioner furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed.