- The following fees shall be payable :-(a)upon a memorandum of appeal against an order of assessment, or upon a petition for revision of an appellate order against an order of assessment - 1 percent of the amount of tax in dispute subject to a minimum of fifty rupees which ever is higher;(b)upon a memorandum of appeal against an order of penalty, or upon a petition for revision of an appellate order against an order of penalty -1 % or minimum of fifty rupees which ever is higher;(c)upon a petition for revision of any other order or upon any other miscellaneous petition - rupees fifty;(d)for a duplicate copy of certificate of registration - rupees hundred;(e)upon an application for registration - rupees hundred.Explanation. - In this rule, "the amount of tax in dispute" means the difference between the amount of tax assessed and the amount admitted by the dealer to be payable.
