Section 11(3) in Karnataka Tax on Luxuries Act, 1979
(3)The appeal or the memorandum of cross-objections shall be in the prescribed form, shall be verified in the prescribed manner, and in the case of an appeal preferred by any person other than an officer empowered by the State Government under subsection (1), shall be accompanied by a fee equal to two per cent of the amount of assessment objected to: Provided that the sum payable shall in no case be less than two hundred rupees or more than one thousand rupees.
