Section 74(13) in The Kerala Agricultural Income Tax Act, 1991
(13)Notwithstanding that an appeal has been preferred under subsection (1) the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred:Provided that the Appellate Tribunal may in its discretion give such directions as it thinks fit in regard to the payment of tax before the disposal of the appeal.Provided further that where the Appellate Tribunal has passed an order of stay in an appeal, it shall dispose of the appeal within a period of one hundred and eighty days from the date of such order:Provided also that if such appeal is not disposed of within a period specified in the second proviso, the stay order shall stand vacated after the expiry of the said period.Explanation. - For the purpose of the second and third provisions an order of stay in an appeal passed prior to the 23rd day of July 2001, shall be deemed to have been passed on the 23rd day of July 2001.
