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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005
Chapter X -Appeals, Revisions and Rectification

51. Court fee stamps on memorandum of appeal and application for revision

A memorandum of appeal filed under Section 48 or sub-section (4) or sub-section (6) of Section 48 and an application for revision made under sub-section (1) of Section 49 shall bear Court fee stamps of such value as may be prescribed.