(1)(a)Every dealer desirous of raising a question for determination of the rate of tax on any goods, shall make an application to the Commissioner.(b)Every dealer making such application shall deposit a fee of rupees one hundred and enclose with the application a copy of Challan in Form 26 or [e-Receipt] [Substituted for 'e-Challan' by Notification No. F-A-5-7-2006-1-V (40), dated 14-6-2006.] in Form 26-A in proof of the payment of such fee.
