39C. Payment of fees on interlocutory applications

(1) Fees at the rates mentioned in section 42A shall be paid on the following interlocutory applications.

(a) application for staying the collection of any tax or other amount which is disputed in appeal, revision or other proceedings, as the case may be.

(b) application for advancing the hearing of the appeal, revision or other proceedings, as the case may be.

(c) application for condonation of any delay in the filing if any appeal, revision or application as the case may be.

(2) The interlocutory applications mentioned in sub-rule (1) shall be in Form 31C, in cases where no form has been separately prescribed.