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The Kerala General Sales Tax Act, 1963
Chapter VII : Appeals, Revisions and Refunds

Body 42A. Fee for interlocutory petitions

Every interlocutory application prescribed by the Government and filed before the authorities under this Act specified below, other than those filed by officers empowered by Government, shall be accompanied by the following fees, namely :-

(a) Before the Appellate Authority or the Joint Commissioner of State Tax One hundred and fifty rupees
(b) Before the Commissioner or the Appellate Tribunal. Two hundred and fifty rupees.