Section 72(16) in The Kerala Agricultural Income Tax Act, 1991
(16)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 Deputy Commissioner (Appeals) may in his discretion, give, such directions as he thinks fit, in regard to the payment of tax, before the disposal of the appeal.
