Section 38(4) in The Kerala General Sales Tax Act, 1963
(4)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 Board of Revenue may in its discretion, give such directions as it thinks fir in regard to the payment of such tax fee, or other amount, if the applicant furnishes sufficient security to its satisfaction in such manner as may be prescribed.
