73. Fees.
(1) A uniform extra copying fee of rupees ten per copy shall be charged on an application for a copy required urgently.
(2)(a) All fees payable under this rule shall be paid in the manner in which tax is to be paid under rule 45.
(b) The amount of fees indicated in column (3) of the Table below against the memorandum of appeal or the respective application specified in column 2 thereof shall be payable when such memorandum is presented or application is made.
Provided that, where fees specified in column (3) of the table below is rupees hundred or less, it may be pay by affixing a court fee stamp of such value on the respective application form.
TABLE
|
Sr. No. |
Descriptionof MemorandumorApplication |
Amountoffee |
|
|
(1) |
(2) |
(3) |
|
|
1 |
Applicationforobjectiontojurisdictionunder section10(8) |
Nil |
|
|
2 |
Applicationregardingvexatiousorderunder section12(1)(i) |
Nil |
|
|
3 |
(A)Applicationforvoluntary registration under section16 (B)Application forregistrationotherthan voluntaryregistration under section 16 undersection16 |
Rs.FiveThousand |
|
|
4 |
Applicationforaduplicatecopyof registration certificate |
Rs.Twentyfive |
|
|
5 |
Applicationforextractregardinganyonedealer outofthelistofregistereddealersundersection 16 (7) |
Rs.Twentyfive |
|
|
6 |
Applicationfordirectionundersection23(9) |
Nil |
|
|
7 |
Applicationforrectificationundersection24(1) |
Nil |
|
|
8 |
Applicationforstayundersection26(6) |
Rs.Twenty five |
|
|
9 |
Applicationbyseniorcitizenforprioritydisposalofhisappealundersection26(7) |
Nil |
|
|
10 |
Applicationbyaregistereddealerwhoproposes toenrollhimselfasanemployer undersection31(3) |
Nil |
|
|
11 |
ApplicationbyeveryemployerforT.D.SA/C No.undersection31(8) |
Nil |
|
|
12 |
Applicationforrefundofforfeitedamountunder section32(6) |
Nil |
|
|
13 |
Applicationfortaxclearancecertificateunder section32(8)(a) |
Rs.Ten |
|
|
14 |
Applicationbythedealerproposingtofileappeal undersection33(1)(b) |
Nil |
|
|
15 |
Applicationforprovisionalrefundundersection 51 (1) |
Nil |
|
|
16 |
Applicationforadvancerulingundersection55 |
Rs.Two Thousand |
|
|
17 |
Applicationfordetermination ofdisputedquestion undersection56 |
Rs.Onehundred |
|
|
18 |
Memorandumofappealsundersection26 |
||
|
(a)wherethequantumofreliefsoughtisless thanrupeesonelakh |
Onehundred rupees |
||
|
(b)wherethequantumofreliefsoughtis rupeesonelakhormore |
Onetenthofa percent.ofthe amountin disputesubject toamaximum ofrupeesone thousand |
||
|
(c)incaseofanappealnotcoveredby(a)and (b)above |
Onehundred rupees. |
||
|
19 |
Applicationfortruecopiesofthedocument |
Rs.fiveperpage |
|
|
20 |
Applicationbythedealerinrespectof provisionalattachment undersection35(5) |
Onehundred rupees |
|
|
21 |
Applicationforanyotherpurpose |
Nil |
|
|
22 |
Applicationforcancellation ofCertificateofRegistrationundersection16 |
Nil |
|
|
23 |
Applicationforfurnishingseparatereturn undersection20(3) |
Nil |
|
|
24 |
ApplicationforgrantofCertificateunder sub-section1(b)(ii)ofsection 31oftheActfor deductionoftaxatsourceornodeductionoftax |
Nil |
|
|
25 |
Applicationforrefundundersection41(1) |
Nil |
|
|
26 |
Applicationforrestoration ofappeal |
Tenrupees |
|
|
27 |
Applicationforadjournmentormiscellaneous application |
Nil |
|
|
28 |
Applicationforcondonation ofdelay |
Nil |
|
|
29 |
Authorityforpersonwhoisarelativeorperson regularlyemployedundersection82 |
Fiverupees |
|
|
30 |
AuthorityforLegalPractitioner, Chartered Accountant,CostAccountant orasthecasemaybeSalesTaxPractitioner undersection82 |
Tworupees |
|
|
31 |
ApplicationforbeingenrolledasaSales Tax Practitioner |
Fiverupees |
|
|
32 |
Applicationforpermissionundersub-section (5)ofsection 86 |
Nil |
|