The Orissa Value Added Tax Rules, 2005
CHAPTER XIII : TRANSITIONAL PROVISIONS AND MISCELLANEOUS

Body 125. Fees.-

Subject to the provisions of rule 115, the following fees shall be payable-

(i) On an application for issue of a duplicate copy of a certificate of registration under rule 23	Rupees one hundred
(ii) (a) On a memorandum of appeal under section 77 against an order of assessment or penalty (b) On memorandum of appeal under section 78. (c) A memorandum of crossobjection under section 78.	(a) Five per centum of the amount in dispute calculated to the nearest rupee subject a maximum of rupees five hundred (b) Rupees one hundred (c) Rupees ten
((iii) Omitted w.e.f. 01-05-2013
(iv) on an application of revision of any other order	Rupees twenty ..
(v) (a) on an application of amendment of certificate of registration .	Rupees Nil
(b) on an application of cancellation of certificate of registration .	Rupees fifty
(vi) on an application for extension of time for payment of tax assessed and penalty imposed	Rupees Ten
(vii) on an application for adjournment in a proceeding before the Commissioner or any Sales Tax authority	Rupees Ten
(viii) (a) On a miscellaneous application/petition or petition for relief or for which no fees have been specified elsewhere in these rules;	(a) Rupees twenty
(b) On an application for Clearance Certificate or for No Deduction Certificate made electronically	(b) Rupees nil
(ix) On each application filed under Section 78 A	Rupees Five hundred

Explanation.- In this rule "the amount in dispute" means the difference between the amount of tax or penalty, if any, or both demanded and the amount admitted by the dealer to be payable.