Rule 11. Every appeal under sub-section (1) of Section 17 to the High Court shall be in Form IV 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 appealed against and a fee calculated at the rate of two percent of tax or penalty under dispute subject to a minimum of one hundred rupees and a maximum of two thousand rupees.
Rules
Rule 11.
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