Bihar Value Added Tax Rules, 2005
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Body 64. Fees

The following fees shall be payable in connection with proceeding under the Act and other matters ancillary or incidental thereto, namely :-

(a)	Upon a memorandum of appeal against an order of scrutiny under rule 21, assessment, reassessment, interest or penalty.	Two percentum of the amount in dispute calculated to the nearest rupee subject to a maximum of Rs. 1000/- and a minimum of Rs. 100/-
(b)	Upon an application for revision of an appellate or revisional order concerning an order of scrutiny under rule 21, assessment, reassessment, interest or penalty.	Two percentum of the amount in dispute calculated to the nearest rupee subject to a maximum of Rs. 2000/- and a minimum of Rs.200/-
(c)	Upon an application for enrolment as a sales tax practitioner.	Rs. 200/-
(d)	Omitted w.e.f. 13-02-2013
(e)	Upon an application for grant of a duplicate copy of a registration certificate.	Rs. 100/-
(f)	Upon a memorandum of appeal against an order under section 47 or upon an application for revision other than an application for review or upon any other miscellaneous petition or petition for relief.	Rs. 5/-
(g)	Upon an application for amendment of a registration certificate.	Rs.10/-
(h)	Upon an application for extension of time limit for payment of tax, interest, penalty or fixed amount.	Rs.10/-
(i)	Upon an application for adjournment in a proceeding before any authority appointed under section 10.	Rs.5/-
(j)	Upon an application for compounding of offences under the Act or these rules.	Rs.50/-

Provided that no fee shall be payable in respect of any application filed by or on behalf of any authority appointed under section 10.

Explanation- In this rule the expression "amount in dispute" means the amount which the dealer does not admit as being payable by him.