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.