Section 21(6) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(6)The Tax Board, during the pendency of an appeal before it, shall not stay any proceeding but it may, on an application in writing from the appellant, stay the recovery of the disputed amount of tax, fee, interest or penalty or any part thereof on the condition of furnishing adequate security to the satisfaction of the prescribed authority; and the amount found ultimately due shall be subject to interest from the date it became first due, in accordance with the provisions of this Act.
