(1)The fees payable in respect of appeal under Section 46 or 47, and miscellaneous application and petition for any relief shall be as follows :-(i)on a memorandum of appeal under Section 46 to the Appellate Authority - Rs. Ten or 0.1 percent of the extra demand as per the order appealed against, [whichever is more, but not exceeding Rs. 100] [Substituted by Notification No. 1-A-5-7-2006-1-V (40), dated 14-6-2006.];(ii)on a memorandum of appeal under Section 46 or sub-section (3) of Section 47 to the Appellate Board - Rs. Thirty or 0.1 percent of the total balance due after the order passed in first appeal, [whichever is more, but not exceeding Rs. 100] [Substituted by Notification No. F-A-5-7-2006-1-V (40), dated 14-6-2006.];(iii)on any other miscellaneous application or petition for relief - Rs. Five.
