72 Fees in certain cases

(1) Subject to other provisions of this Act, the fee payable on a memorandum of appeal or other applications under this Act filed or moved shall be as follows:

(a) On a memorandum of appeal under section 55.

Two percent of the amount of tax, fee or penalty in dispute, subject to a minimum of one hundred rupees and a maximum of one thousand rupees.

(b) On a memorandum of appeal under section 57.

Seven and a half per cent of the amount of tax, fee or penalty in dispute, subject to a minimum of five hundred rupees and maximum of two thousand one hundred rupees.

(c) On an application under section- 59

one hundred rupees.

(d) On any other application-

(i) When addressed to the Commissioner or the Revising Authority or the Tribunal or the Settlement Commission.

 Twenty rupees

(ii)When addressed to any other officer or authority.

Ten rupees.

(2) The fee referred to in this section and in any other provision of this Act shall be payable in the manner prescribed, and proof of deposit of the same shall be attached to the memorandum or application, as the case may be:

Provided that where the amount of fee payable does not exceed one hundred rupees, the same may be paid in court fee stamps.

(3) No fee shall be payable in respect of:-

(a) an application or a memorandum of appeal presented by the Commissioner or any other officer or authority appointed under this Act or the rules made thereunder.

(b) an application in which only information is sought and in which no specific relief is prayed for ; and

(c) an application under section 59, seeking a decision only as to the rate of tax applicable or the point at which the tax is payable.