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47.
Appeal to the High Court – Procedure.
Every appeal under Section 35 to the High Court shall be on Form APP 403 and
shall be verified in the manner specified therein. It shall be preferred
within sixty days from the date on which the order was communicated and shall be
accompanied by a certified copy of the order of the Commissioner of Commercial
Taxes appealed against and a fee calculated at the rate of two percent of the
disputed tax or penalty or any other amount subject to a minimum of five
hundred rupees and maximum of two thousand rupees.
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