Section 39C in Kerala General Sales Tax Rules, 1963
39C. Payment of fees on interlocutory application.
(1)fees at the rates mentioned in section 42A 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 condonation of any delay in the filing of any appeal, revision or application as the case may be.(2)The interlocutory applications mentioned in sub-rule (1) shall be in Form 31 C, in cases where no form has been separately prescribed.(3)Any application filed in accordance with sub-rule (1) shall be deposed of within two weeks from the date of filing of the application.
