26. Amounts of fees
(1) The amount of fees, as mentioned in column (3) of the Table below shall be payable against memorandum of appeal or application for revision, as the case may be, as described in column (2) of such Table, either in court-fee stamps or to the appropriate Government Treasury in the manner laid down in sub-rule (2) or in sub-rule (3A), of rule 12, when such memorandum is presented or application is filed:-
TABLE
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Sl. No.
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Description of memorandum,
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Amount of fees
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|
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application or petition.
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|
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(1)
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(2)
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(3)
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1
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Memorandum of appeal under sub-
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Five per centum of tax, penalty or interest
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|
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section (1) of section 14 against an
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in dispute involved in the appeal subject to a
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|
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order as referred to in the said sub-
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minimum of rupees one hundred and maximum of rupees five hundred.
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|
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section.
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|
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2
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Application for revision under sub- section (4) of section 14.
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Two hundred rupees.
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(2) Court fee stamp evidencing payment of fee shall be affixed or one copy of the challan referred to in sub-rule (2) of rule 12 or one copy of receipt referred to in sub-rule (3A) of that rule evidencing payment of such fee, shall be annexed to the memorandum or petition, as the case may be. |