Section 276(1) in Rules of the High Court of Judicature for Rajasthan, 1952
(1)The amount of fee to be allowed to the Advocate for the Commissioner of Income-Tax on taxation in a case under the Indian Income tax Act, 1961, shall be subject to the following Rules, namely :-(a)(i)In a case under section 256(1) or (2) of the Indian Income tax Act, 1961, such fee shall be included as may be fixed by the Court not being less than Rs. 100/- or more than Rs. 200/ (ii) For contesting an application under section 256(3) of the Indian Income-tax Act, 1961, a fee of Rs. 75/- in any one of the first twelve cases and a fee of Rs.50/- in any one of the cases above that number in any calendar year shall be included:Provided that the Court may in any case of special complexity allow a higher fee.(b)The Advocate for the Commissioner of Income-tax shall in every case under section 256(3) of the Indian Income-tax Act, 1961, certify the amount of fee payable to him under this Rule.(c)Where a higher fee is fixed by the Court under the proviso to sub-rule (1) (a) (ii) above, it shall be included in the taxation of costs provided such Advocate files a certificate within one month from the date of the order passed by the Court or within such further time, as the Court may on application made by him allow that he has received the consent of the Government to the payment to him of such higher fee.
