Section 8 in The Kerala Tax on Luxuries Rules, 1976
8. Payment of fees on interlocutory applications.
(1)Fees at the rates mentioned in section 9 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 delay in filing any appeal, revision or other application, as the case may be.(2)The interlocutory applications mentioned in sub-rule(1) shall be in Form IVA.
