80. Court fees

80. Court fees

Court fee stamps of the value indicated below shall be affixed on all documents in respect of appeals, revisions and other proceedings.

Item No. Nature of the Document

Value of court fee stamps

1 2 3
1.

(a) Memorandum of appeal under section 82

(b) Memorandum of appeal under section 83

(c) Application for revision under section 84

(d) Application for revision under section 85

Fifty Rupees.

One Hundred Rupees.

One Hundred Fifty Rupees.

One Hundred Rupees.

2.

Vakalatnama by an advocate or authority by a Chartered Accountant or by any Sales Tax Practitioner enrolled under rule 63 or a friend or relative of the dealer authorised to appear or his agent under rule 61 when filed before

(a) the Deputy Commissioner, the Assistant Commissioner, the Commercial Taxes Officer, or the Asstt. Commercial Taxes Officer

(b) the Commissioner or the Tax Board.

 

 

 

Rupees Two

Rupees Four

3.

Application for adjournment of any proceedings before any authority under the Act.

Rupees Two
4.

(a) Application for obtaining copies.

(b) Copy of any order passed by authority under the Act or any other document

Rupees Two

Rupees Four for every page or part thereof.

(To be issued within seven days of the receipt of the application)

5.

Application and copying fees for urgent copies (To be issued within three days of the receipt of application)

Double of the fee payable at S.No.4 above

6. Application for inspection of files. Rupees Ten.
7.

Application for grant of payment of demand in instalments or postponement of payment of any demand or stay under sub-section (4) or (5) of section 38.

Rupees Five
8.

Any other document not covered by item Nos.1 to 7 above

Rupees Two