Section 276(1)(a) in Rules of the High Court of Judicature for Rajasthan, 1952
(a)(i)In a case under section 256(1) or (2) of the Indian Income tax Act, 1961, such fee shall be included as may be fixed by the Court not being less than Rs. 100/- or more than Rs. 200/ (ii) For contesting an application under section 256(3) of the Indian Income-tax Act, 1961, a fee of Rs. 75/- in any one of the first twelve cases and a fee of Rs.50/- in any one of the cases above that number in any calendar year shall be included: