The West Bengal Sales Tax Rules, 1995
Chapter XVIII : Miscellaneous

Body 275. Fees payable for appeal, revision, review and other miscellaneous applications or petitions

(1) The amount of fee as indicated in column (3) of the Table below against memorandum of appeal, application for revision, review or any other application or petition as described in column (2) of such Table shall be payable when such memorandum is presented or such application or petition is filed.

Table

Serial No.	Description of memorandum, application or petition	Amount of fee
(1)	(2)	(3)
1.	Memorandum of appeal under section 79 against an order or assessment as referred to in the said section.	Five per centum of the amount of tax, penalty or interest in dispute involved in the appeal subject to a minimum of twenty five rupees and maximum of two hundred rupees.
2.	Application for revision under section 81.	Fifty rupees.
3.	Application to the Appellate and Revisional Board for revision under section 82	Five per centum of the amount of tax, penalty or interest in dispute, subject to a minimum of fifty rupees and maximum of two hundred rupees.
4.	Application for review under section 83 against an order of assessment as referred to in section 79 or against any order passed under section 83.	Five per centum of the amount of tax, penalty or interest in dispute, subject to a minimum of one hundred rupees and a maximum of two hundred rupees.
5.	Application for review under section 83 against an order, other than an order of assessment or an order passed under section 82.	Fifty rupees.
6.	Application for registration under section 26 or section 27.	Twenty-five rupees.
7.	Application for issue of duplicate copy of a certificate of registration.	Ten rupees for every application.
8.	Application for amendment of certificate of registration issued under section 26 or section 27.	Five rupees for every application.
9.	Application for obtaining forms of declaration referred to in Chapter X.	Twenty-five paise for each Form to be issued.
10.	Application for certificate of eligibility referred to in the rules under Chapter XI.	Ten rupees for every application.
11.	Application for renewal of certificate of eligibility referred to in the rules under Chapter XI.	Five rupees for every application.
12.	Application for clearance certificate referred to in the rules under Chapter XVIII.	Two rupees for each application.
13.	Miscellaneous applications or petitions, other than those referred to hereinabove in this Table.	Two rupees for each application or petition:

Provided that no fee shall be payable for filing any objection, written or verbal, made in reply to any notice served under the provisions of the Act or the rules made thereunder or for filing any application requiring information from any person appointed under the Act.

(2) Fees payable under this rule shall be paid either in court fee stamp or into the Reserve Bank of India or to the appropriate Government Treasury in the manner laid down in rule 168 and such court fee stamp evidencing payment of such fee shall be affixed, or one copy of the challan referred to in sub-rule (4) of rule 168 or one copy of the receipt referred to in the first proviso to rule 157 evidencing payment of such fee, shall be annexed, to the memorandum, application or petition, as the case may be.

(3) Notwithstanding anything contained in sub-rule (1) no fee shall be payable when memorandum is presented or application for revision or review is made by the Commissioner, Additional Commissioner, Senior Joint Commissioner, Joint Commissioner or Deputy Commissioner to the Appellate and Revisional Board under the provisions of the Act or the rules made thereunder.