Section 91A(1) in The Kerala Agricultural Income Tax Rules, 1991
(1)Fees at the rate mentioned in section 78A shall be paid on the following interlocutory applications.(a)application for staying the collection of any tax or other amount which is disputed in appeal, revision or other proceedings, as the case may be.(b)application for advancing the hearing of any appeal, revision or other proceedings, as the case may be.(c)application for condonation of any delay in the filing of any appeal, revision or application, as the case may be.
