- An appellate authority on admitting an appeal, having satisfied about the correctness of the payment of tax and penalty, if any, made by the appellant in accordance with the provision of sub-section (4) of Section 61, shall stay the recovery of the remaining amount pending the decision of the appeal and send in intimation thereof to the authority whose order is appealed against as also to the appellant, ordinarily within seven days from the date of the admission of the appeal.
