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State of Odisha - Section

Section 64 in The Orissa Luxury Tax Rules, 1995

64. Fees.

- Following fees are payable, namely :-
(i) On an application for the issue of a licence or duplicate copyof licence, as the case may be. Rupees Ten.
(ii) On a memorandum of appeal against, or upon an application forrevision against an order of assessment or penalty or both Five per cent of the amount in dispute subject to minimum ofRupees five and maximum of rupees one hundred.
(iii) On a memorandum of appeal or revision against any order otherthan order of assessment or penalty or both Rupees Ten.
Explanation - In this rule "the amount in dispute" means the difference between the amount of tax or penalty, if any or both demanded and the amount admitted by the stockist to be payable.