Fees payable for appeal, revision, review and other miscellaneous applications or apetitions.

207. (1) The amount of fee as indicated in column (3) of the Table below against memorandum of appeal, application for revision, review or any other application or petition as described in column (2) of such Table shall be payable when such memorandum is presented or such application or petition is filed.

TABLE

 

Sl. No.

Description of memorandum, application or petition.

 Amount of fee
(1) (2) (3)
1. Application under sub-section (4) of section 64 for allowing input tax credit in absence of original tax invoice under the proviso to sub-clause (a) of sub-section (5) of section 22 Two per centum of the amount of input tax credit subject to a minimum of one hundred rupees and maximum of five hundred rupees.
2.

Memorandum of appeal under section 84 against an order of assessment as referred to in the said section.

 

 Five per centum of the amount of net tax, or any other tax, interest or penalty in dispute involved in the appeal subject to a minimum of one hundred rupees and maximum of five hundred rupees.
3.

Application for revision under section 86.

 

 One hundred rupees.
4. Application to the Appellate and Revisional Board for revision under section 87. Five per centum of the amount of net tax, or any other tax, interest or penalty in dispute, subject to a minimum of one hundred rupees and maximum of five hundred rupees.
5. Application for review under section 88 against an order, other than an order of assessment or an order passed under section 87. Five per centum of the amount of net tax, or any other tax, interest or penalty in dispute, subject to a minimum of one hundred rupees and a maximum of four hundred rupees.
6.

Application for review under section 88 against an order, other than an order of assessment or an order passed under section 87.

 

 One hundred rupees
7.

Application for amendment of certificate of registration issued under section 24.

 

 

 Twenty rupees for every application
8.

Application for clearance certificate referred to in rule 203 or rule 204.

 

 Twenty rupees for each application
9.

Miscellaneous applications or petitions, other than those referred to herein- above in this Table.

 

 Ten rupees for each application or petition

Provided that no fee shall be payable for filing any objection, written or verbal, made in reply to any notice served under the provisions of the Act or the rules made thereunder or for filing any application requiring information from any person appointed under the Act. Provided further that no court fee is required to be affixed by a dealer on the information required to be submitted by him in Form No. 2, if he was registered under the West Bengal Sales Tax Act, 1994, immediately before the appointed day.

(2) Fees payable under this rule shall be paid in court fee stamp affixed to the memorandum, application or petition, as the case may be.

(3) Notwithstanding anything contained in sub-rule (1), no fee shall be payable when memorandum is presented or application for revision or review is made by the Commissioner, Additional Commissioner, Deputy Commissioner or Assistant Commissioner to the Appellate and Revisional Board under the provisions of the Act or the rules made thereunder.