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State of Bihar - Section
Section 64 in Bihar Value Added Tax Rules, 2005
64. Fees.
- The following fees shall be payable in connection with proceeding under the Act and other matters ancillary or incidental thereto, namely -| (a) | Upon a memorandum of appeal against an orderofscrutiny under rule 21, assessment, reassessment,interest orpenalty | Two percentum of the amount in dispute calculated to the nearestrupee subject to a maximum of Rs. 1000/- and a minimum of Rs.100/- |
| (b) | Upon an application for revision of an appellateorrevisional order concerning an order of scrutiny underrule21, assessment, reassessment, interest or penalty | Two percentum of the amount in dispute calculated to the nearestrupee subjectto a maximum of Rs. 2000/- and a minimum of Rs.200/- |
| (c) | Upon an application for enrolment as a salestaxpractitioners. | Rs. 200/- |
| (d) | Upon an application for grant of aregistrationcertificate. | Rs. 50/- |
| (e) | Upon an application for grant of a duplicatecopy of a registration certificate. | Rs. 100/- |
| (f) | Upon a memorandum of appeal against an orderundersection 47 or upon an application for revision other thanan application for review or upon any other miscellaneouspetition or petition for relief. | Rs. 5/- |
| (g) | Upon an application for amendment of aregistration certificate. | Rs. 10/- |
| (h) | Upon an application for extension of time limitforpayment of tax, interest, penalty orfixed amount. | Rs. 10/- |
| (i) | Upon an application for adjournment in aproceeding before any authority appointed undersection 10. | Rs. 5/- |
| (j) | Upon an application for compounding ofoffencesunder the Act or these rules. | Rs. 50/- |