Section 19 in The Assam Agricultural Income-Tax Rules, 1939
19. Fees.
- The following fees shall be payable :(a)upon a memorandum of appeal against an order of assessment of tax-five per cent of the amount of tax in dispute subject to a minimum of rupees one hundred and maximum of rupees two hundred fifty;(b)upon a memorandum of appeal under Section 24 against any other order - five percent of the amount in dispute subject to a minimum of rupees one hundred and maximum of rupees two hundred fifty;(c)upon petition for revision under Section 27 five percent of the amount in dispute subject to a minimum of rupees one hundred and a maximum of rupees two hundred fifty.(d)upon any other miscellaneous petition - Rupee five.Explanation. - In this rule "the amount of tax in dispute" means the difference between the amount of tax demanded and the amount admitted by the assessee to be payable.
