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64. Fees
The following fees shall be payable in connection with proceeding under the Act and other matters ancillary or incidental thereto, namely – (a) Upon a memorandum of appeal against an Two percentum of the amount in dispute calculated order of scrutiny under rule 21, assessment, to the nearest rupee subject to a maximum of Rs. 1000/- reassessment, interest or penalty and a minimum of Rs. 100/-
(b) Upon an application for revision of an Two percentum of the amount in dispute calculated appellate or revisional order concerning to the nearest rupee subject maximum of Rs. 2000/- an order of scrutiny under rule 21, and a minimum of Rs. 200/- assessment, reassessment, interest or penalty to a
(c) Upon an application for enrolment as a sales tax practitioners Rs. 200/- . (d) Upon an application for grant of a registration certificate. Rs. 50/- (e) Upon an application for grant of a duplicate Rs. 100/- copy of a registration certificate. (f) Upon a memorandum of appeal against Rs. 5/- an order under section 47 or upon an application for revision other than an application for review or upon any other miscellaneous petition or petition for relief. (g) Upon an application for amendment of a Rs. 10/- registration certificate. (h) Upon an application for extension of time Rs. 10/- limit for payment of tax, interest, penalty or fixed amount. (i) Upon an application for adjournment in Rs. 5/- a proceeding before any authority appointed under section 10. (j) Upon an application for compounding of Rs. 50/- offences under the Act or these rules.
Provided that no fee shall be payable in respect of any application filed by or on behalf of any authority appointed under section 10.
Explanation : In this rule the expression “ amount in dispute ” means the amount which the dealer does not admit as being payable by him. |