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PART X

CLARIFICATION OF RATE OF TAX AND ADVANCE RULINGS

Rule 163. Fee for Commissioner’s clarification on rate of tax: 

(1) The fee payable for seeking clarification under sub-section (4) of section 59 shall be five hundred rupees.

(2) The fee specified in sub-rule (1) shall be paid by way of crossed demand draft in favour of the Commissioner of Commercial Taxes in Karnataka, Bangalore.