Relaxation of rules for payment of fees for filling of memorandum for revision or application for review by the taxing authorities before the Appellate and Revisional Board.
160. No fees shall, notwithstanding the provisions of rule 207, be payable by the Commissioner, Special Commissioner, Additional Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, for filing a memorandum under sub-section (4) of section 87 to the Appellate and Revisional Board.