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- (1) Except, as
otherwise provided , every person shall be required to pay the fee of rupees one hundred in the form of court fee stamps ;-
- (a) on a memorandum of appeal or on application for revision to the Commissioner or on an application for revision to the Tribunal;
- (b) on an application for obtaining copies of record;
- (c) for inspection of records of his personal file or any entry relating to himself in any register maintained under the rules;
- (d) search of record for any financial year, but
not exceeding preceding five years;
- (e) for obtaining copy of any entry in the register maintained under these
rules;
- (f) for obtaining copy of every notice or summons issued by designated officer;
- (g) for obtaining copy of every return or statement recorded in any enquiry held under these rules or of an
order of an objection or of assessment of tax or any other document of which copy is permissible under these rules;
- (h) for obtaining every additional certified copy of an order of assessment of tax;
- (i) for obtaining copy of
any other order passed under the Act or these rules; and
- (j) on application for amendment in the constitution of the firm or any other amendment in the original registration certificate ;
- (2) A separate application, shall be made for inspection of each and every record of the register.
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