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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

3

(A)Application for voluntary registration under section 16

(B) Application  for registration other than voluntary registration under section 16

 

 

        under section 16

 

 

Rs. Five Thousand
Rs. Five  Hundred

 

 4

Application for a duplicate copy of registration certificate

    registration certificate  

Rs. Twenty five

 

 

 

5

Application for extract regarding any one dealer out of the list of registered dealers under section

16 (7)

Rs. 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)

Rs. 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 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 (8) (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 return 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 for refund under section 41 (1)

Nil

 

 

26

Application for restoration  of appeal  

Ten rupees

 

 27

Application for adjournment or miscellaneous application

Nil

 

  28

Application for condonation  of delay

Nil

 

 

  29

Authority for person who is a relative or person regularly employed under section 82

Five rupees

 

  30

Authority for Legal Practitioner,  Chartered Accountant, Cost Accountant  or as the case may be Sales Tax Practitioner  under section 82

Two rupees

 

 31

Application for being enrolled as a Sales Tax Practitioner

Five rupees

 

  32

Application for permission under sub-section (5) of section  86

 

Nil