Section 79(b) in The Maharashtra Value Added Tax Act, 2002
(b)an appeal preferred under section 26 [shall be charged with such fee] [These words were substituted for the words 'shall bear a court fee stamp of such value' by the Maharashtra 25 of 2007, Section 19, (w.e.f. 15-8-2007).], not exceeding one thousand rupees, as may be prescribed, if the amount in dispute exceeds rupees one lakh, and any other appeal shall be charged with such fee not exceeding one hundred rupees, as may be prescribed.
