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Maharashtra Value Added Tax Rules, 2005
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Body 73. Fees

(1) A uniform extra copying fee of rupees ten per copy shall be charged on an application for a copy required urgently.

(2) (a) All fees payable under this rule shall be paid in the manner in which tax is to be paid under rule 45.

(b) The amount of fees indicated in column (3) of the Table below against the memorandum of appeal or the respective application specified in column 2 thereof shall be payable when such memorandum is presented or application is made.

Provided that, where fees specified in column (3) of the Table below is rupees hundred or less, it may be pay by affixing a court fee stamp of such value on the respective application form.

TABLE

Sr. No. Description of Memorandum or Application Amount of fee
(1) (2) (3)
1 Application for objection to jurisdiction under section 10 (8) Nil
2 Application regarding vexatious order under section 12 (1) (i) Nil
3A Application for voluntary registration under section 16 Rs. Five thousand
3B Application for registration other than voluntary registration under section 16 Rs. Five hundred
4 Application for a duplicate copy of registration certificate Rs. Twenty five
5 Application for extract regarding any one dealer out of the list of registered dealers under section 16(7) Rupees twenty five
6 Application for direction under section 23 (9) Nil
7 Application for rectification under section 24(1) Nil
8 Application for stay under section 26(6) Rupees Twenty five
9 Application by senior citizen for priority disposal of his appeal under section 26(7) Nil
10 Application by a registered dealer who proposes to enroll himself as an employer under section under section 31(3) Nil
11 Application by every employer for T.D.S A/C No. under section 31(8) Nil
12 Application for refund of forfeited amount under section 32(6) Nil
13 Application for tax clearance certificate under section 32(9) (a) Rs. Ten
14 Application by the dealer proposing to file appeal under section 33(1)(b) Nil
15 Application for provisional refund under section 51(1) Nil
16 Application for advance ruling under section 55 Rs. Two Thousand
17 Application for Determination of disputed question under section. 56 Rs. One hundred
18 Memorandum of appeals under section 26  
  (a) where the quantum of relief sought is less than rupees one lakh One hundred rupees
  (b) where the quantum of relief sought is rupees one lakh or more One tenth of a percent. of the amount in dispute subject to a maximum of rupees one thousand
  (c) in case of an appeal not covered by (a) and (b) above One hundred rupees.
19 Application for true copies of the document Rs. five per page
20 Application by the dealer in respect of provisional attachment under section 35(5) One hundred rupees
21 Application for any other purpose Nil
22 Application for cancellation of Certificate of Registration under section 16 Nil
23 Application for furnishing separate returns under section 20(3) Nil
24 Application for grant of Certificate under sub-section 1 b(ii) of section 31 of the Act for deduction of tax at source or no deduction of tax Nil
25 Application of refund u/s 41(1) Nil
26 Application for restoration of appeal Ten rupees
27 Application for adjournment / miscellaneous application Nil
28 Application for condonation of delay Nil
29 Authority for person who is relative or person regularly employed under section 82 Two rupees
30 Authority for Legal practitioner, Chartered Accountant, Cost accountant or as the case may be Sales Tax Practitioner under section 82 Five rupees
31 Application for being enroll as a Sales Tax Practitioner Five rupees
32 Application for permission under sub-section (5) of section 86 Nil