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State of Chattisgarh - Section

Section 63 in Chhattisgarh Value Added Tax Rules, 2006

63. Fees.

(1)The fees payable in respect of appeal under Section 48, application for revision under Section 49 and miscellaneous application and petition for any relief shall be as follows :-
(i)on a memorandum of appeal under Section 48 to the Appellate Deputy Commissioner - Rs. Ten.
(ii)on a memorandum of appeal under Section 48 or sub-section (4) of Section 49 to the Tribunal - Rs. Thirty.
(iii)on an application for revision under Section 49 - Rs. Ten.
(iv)on any other miscellaneous application or petition for relief - Rs. Five.
(2)Any officer appointed under Section 3 before whom any proceeding against a dealer under the Act or the rules made thereunder is pending may, in his discretion, allow such dealer on his application to inspect the whole or any part of the record of such proceeding. If an application for inspection is made within three hours of the opening hours of office, the inspection shall, as far as possible, be allowed on the same day otherwise on the next working day. If the application is allowed, an inspection fee of rupees five for the first hour or part of first hour and one rupee for any subsequent hour or part thereof shall be charged. Inspection in the same manner and on the payment of same charge may be allowed of the record of any proceeding before any officer appointed under Section 3 which have been closed :Provided that no inspection fee shall be charged for the inspection of the record of a pending proceeding by a dealer on any day fixed for the hearing of the case or for inspection of a record by Government Officers or other persons duly authorised in this behalf for Government purposes.Explanation : - For the purpose of this proviso, the record of a pending proceeding includes the record of a closed proceeding which is called for a reference in the pending proceeding.
(3)The dealer shall inspect the record in the presence of such official and between such hours as may be appointed for the purpose by the officer appointed under Section 3. He shall not be allowed to use pen or ink during inspection nor shall he be allowed to remove the record or any part thereof from the place of inspection, or to make any mark upon the record or in any manner mutilate it. He shall also not be allowed to take a copy of any part of the record beyond taking down brief notes with a pencil for reference.
(4)For the purpose of sub-rules (2) and (3) the word 'dealer' shall include any person duly authorized by the dealer under sub-section (1) of Section 24.
(5)Copying fee shall be charged at the following rates for grant of certified copies of documents or orders :-for every three hundred and sixty words or less
| Ordinary UrgentFive rupees Ten rupees|
(6)All Court-fee stamps affixed to petitions filed before any officer appointed under Section 3 other than a Commercial Tax Inspector shall be punched immediately in the presence of the officer concerned.
(7)Any party to a proceeding under the Act or any Rules made thereunder may apply to the Appropriate Authority having jurisdiction in respect of such proceeding or the custody of the records pertaining thereto for a certified copy of any document prouuced or filed in such proceeding or any order passed by such authority.
(8)The application under sub-rule (7) shall be affixed with a Court-fee stamp of the value specified in sub-rule (5) and shall be accompanied by a deposit of an amount to cover the cost of preparing certified copies according to the rate of fees specified in sub-rule (5). The amount calculated according to the said rate shall be retained by the said authority as copying fees and the surplus amount, if any, deposited by the parly shall be refunded to it at the time of supplying the copy :Provided that the party shall, if the amount deposited by it is not sufficient to cover the copying fees, pay the deficit before taking delivery of the copy.
(9)All fees payable under this rule shall be paid in court fee stamps.
(10)No fee shall be payable in respect of any argument or objection in writing or in respect of any application which asks only for information and which does not seek any specific relief or in respect of any application for adjournment of hearing or in respect of any application for inspection of records.