(4)An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2), be accompanied by [a fee of ] [Substituted by Act 42 of 1970, Section 62, for " one hundred rupees" (w.e.f. 1.4.1971). ][one thousand rupees] [ Substituted by Act 21 of 1998, Section 70, for " two hundred rupees" (w.e.f. 1.10.1998).]:[Provided that in the case of an appeal not relatable to net wealth as computed by the Assessing Officer, the appeal shall be accompanied by a fee of five hundred rupees.] [ Inserted by Act 27 of 1999, Section 94 (w.e.f. 1.6.1999).]
