prabirsingh.com

73. Fees.

(1) A uniform extra copying fee of rupees ten per copy shall be charged on an application for a copy required urgently.

(2)(a) All fees payable under this rule shall be paid in the manner in which tax is to be paid under rule 45.

(b) The amount of fees indicated in column (3) of the Table below against the memorandum of appeal or the respective application specified in column 2 thereof shall be payable when such memorandum is presented or application is made.

Provided that, where fees specified in column (3) of the table below is rupees hundred or less, it may be pay by affixing a court fee stamp of such value on the respective application form.

TABLE

Sr. No.		Description of Memorandum or Application	Amount of fee
(1)		(2)	(3)
1		Application for objection to jurisdiction under section 10 (8)	Nil
2		Application regarding vexatious order under section 12 (1) (i)	Nil
3		(A)Application for voluntary registration under section 16 (B) Application for registration other than voluntary registration under section 16 under section 16	Rs. Five Thousand Rs. Five Hundred
4		Application for a duplicate copy of registration certificate registration certificate	Rs. Twenty five
5		Application for extract regarding any one dealer out of the list of registered dealers under section 16 (7)	Rs. Twenty five
6		Application for direction under section 23 (9)	Nil
	7	Application for rectification under section 24 (1)	Nil
	8	Application for stay under section 26 (6)	Rs. Twenty five
	9	Application by senior citizen for priority disposal of his appeal under section 26 (7)	Nil
	10	Application by a registered dealer who proposes to enroll himself as an employer under section 31 (3)	Nil
	11	Application by every employer for T.D.S A/C No. under section 31 (8)	Nil
	12	Application for refund of forfeited amount under section 32 (6)	Nil
	13	Application for tax clearance certificate under section 32 (8) (a)	Rs. Ten
	14	Application by the dealer proposing to file appeal under section 33 (1)(b)	Nil
	15	Application for provisional refund under section 51 (1)	Nil
	16	Application for advance ruling under section 55	Rs. Two Thousand
	17	Application for determination of disputed question under section 56	Rs. One hundred
	18	Memorandum of appeals under section 26
		(a) where the quantum of relief sought is less than rupees one lakh	One hundred rupees
		(b) where the quantum of relief sought is rupees one lakh or more	One tenth of a percent. of the amount in dispute subject to a maximum of rupees one thousand
		(c) in case of an appeal not covered by (a) and (b) above	One hundred rupees.
	19	Application for true copies of the document	Rs. five per page
	20	Application by the dealer in respect of provisional attachment under section 35 (5)	One hundred rupees
	21	Application for any other purpose	Nil
	22	Application for cancellation of Certificate of Registration under section 16	Nil
	23	Application for furnishing separate return under section 20 (3)	Nil
	24	Application for grant of Certificate under sub-section 1 (b) (ii) of section 31 of the Act for deduction of tax at source or no deduction of tax	Nil
	25	Application for refund under section 41 (1)	Nil
	26	Application for restoration of appeal	Ten rupees
	27	Application for adjournment or miscellaneous application	Nil
	28	Application for condonation of delay	Nil
	29	Authority for person who is a relative or person regularly employed under section 82	Five rupees
	30	Authority for Legal Practitioner, Chartered Accountant, Cost Accountant or as the case may be Sales Tax Practitioner under section 82	Two rupees
	31	Application for being enrolled as a Sales Tax Practitioner	Five rupees
	32	Application for permission under sub-section (5) of section 86	Nil