Section 42 in Kerala General Sales Tax Rules, 1963
42. Furnishing of Security.
- Where it is provided in the Act that an appellant (or an applicant in revision proceedings) shall furnish security in regard to the payment of tax or fee or other amount, the appellant (or applicant) or any person on his behalf shall furnish security in any of the ways specified in sub-rule (2) of rule 6 or furnish personal property security as the authority before which the appeal or application is preferred may in its discretion direct. The security bond shall be in Form 39, with suitable modification wherever necessary.
