Section 50 in Income-Tax (Appellate Tribunal) Rules, 1963
50. Fees for inspection of records - (1) Fees for inspecting records and registers of the Tribunal shall be charged as follows :-
(a)For the first hour or part thereof........[Rs. 2] [Substitued for Rs 1 by the Income-tax (Appellate Tribunal) Second Amendment Rules, 1983 (w.e.f. 1st July, 1983)](b)For every additional hour or part thereof [Rs. 1] [Substitued for 50P by the Income-tax (Appellate Tribunal) Second Amendment Rules, 1983 (w.e.f. 1st July, 1983)](2)Fees for inspection shall be recovered in advance in cash.(3)No fees shall be charged for inspecting records of a pending appeal or application by a party thereto.
