Section 74(1) in Kerala Value Added Tax Rules, 2005
(1)Fees at the rates mentioned in section 65 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 the appeal, revision or other proceedings, as the case may be.(c)Application for condo nation of any delay in the filing of any appeal, revision or application as the case may be.
