63. Fees

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

(a) Upon a memorandum of Appeal against an order of assessment or penalty or both 2% of the amount in dispute calculated to the nearest of Rupees subject to a minimum of Rupees one hundred and a maximum of rupees one thousand.

(b) Upon an application for revision of an appellate or revisional order concerning an order of assessment or penalty, or both 7.5% of the amount in dispute calculated to the nearest of Rupees two hundred and a maximum of rupees two thousand.

(c) Upon an application for enrolment as an accountant or sales tax practitioners Rupees five hundred.

(d) Upon an application for grant of a registration certificate, Rupees fifty.

(e) Upon an application for grant of a duplicate copy of a registration certificate, Rupees two hundred.

(f) Upon a memorandum of appeal against an order under Section 46 or upon an application for revision other than an application for review or upon any other miscellaneous petition or petition or relief, Rupees ten.

(g) Upon an Application for Amendment or Cancellation of a Registration Certificate, Rupees ten.

(h) Upon an Application for extension of amount for Payment of Tax, Penalty Rupees ten.

(i) Upon an application for acknowledgment in a proceeding before any authority appointed under Section 4, Rupees ten.

(j) Upon an application for grant of installment for payment of tax Rupees one hundred.