47.     Appeal to the High Court – Procedure.

          Every appeal under Section 35 to the High Court shall be on Form APP 403 and shall be verified in the manner specified therein.  It shall be preferred within sixty days from the date on which the order was communicated and shall be accompanied by a certified copy of the order of the Commissioner of Commercial Taxes appealed against and a fee calculated at the rate of two percent of the disputed tax  or penalty or any other amount subject to a minimum of five hundred rupees and maximum of two thousand rupees.