Where a dealer intends to have stay of realisation of the amount of net tax, interest, late fee or penalty disputed in an appeal petition filed before the appellate authority exercising jurisdiction over such a dealer, the dealer shall pray for such stay in Form 68 and thereupon the realisation of the disputed amount of net tax, interest, late fee or penalty shall, upon entertainment of such appeal, be stayed till disposal thereof:

Provided that where the appellate authority is satisfied that the registered dealer has not disclosed the actual amount of admitted net tax, interest or late fee in full in the appeal petition, he may direct for payment of the balance amount of admitted net tax, interest or late fee and thereafter the stay for the balance portion of the disputed amount of net tax, interest, late fee or penalty shall be subject to such payment.