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THE KERALA VALUE ADDED TAX RULES, 2005
CHAPTER - VII : APPEALS, REVISIONS, SETTLEMENT AND REFUNDS

Body 72A.

Without prejudice to the powers of Revisional Authorities, in cases where the revision petitioner files revision under section 57, along with the proof of payment of 30% of the disputed amount in such revision, and furnishes security for the balance amount, stay may be granted on collection of the disputed amount for a period of one year or till the disposal of the revision, whichever is earlier.