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State of West Bengal - Section

Section 112 in West Bengal Value Added Tax Act, 2003

112. Power of State Government two prescribe rates of fees.

(1)Fees payable upon a memorandum of appeal or application for review or revision, or upon any other miscellaneous application or petition, other than an application referred to in sub-section (1) of section 92, for relief shall be such as may be prescribed:Provided that any fee prescribed under this section shall not exceed one thousand rupees.
(2)The fee as aforesaid shall be paid in court-fee stamp to be affixed to the memorandum of appeal, application for review or revision or other miscellaneous application or petition, as the case may be, referred to in subsection