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THE KERALA VALUE ADDED TAX ACT, 2003
CHAPTER VII : APPEALS, REVISIONS AND SETTLEMENT OF CASES

Body 65. 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 : Two hundred rupees or the Deputy Commissioner.
(b) Before the Commissioner of State Tax or the Appellate Tribunal : Three hundred rupees