Section 59(3) in The Kerala Value Added Tax Act, 2003
(3)Notwithstanding that an application has been preferred under sub-section (1), the tax, fee or other amount shall be paid in accordance with the order against which the application has been preferred:Provided that the Commissioner may in his discretion, give such directions as he thinks fit in regard to the payment of such tax, fee, or other amount, if the applicant furnishes sufficient security to his satisfaction in such manner as may be prescribed.
