Section 17(5) in The Companies (Profits) Surtax Act, 1964
(5)Every application by an assessee for revision under this section shall be accompanied by a fee of twenty-five rupees.Explanation 1.- An order by the [Chief Commissioner or Commissioner] declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee,[* * * * * * *] [Word "or Appellate Assistant Commissioner" is omitted by Act 29 of 1977, section 39]
