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State of Maharashtra - Section

Section 20 in The Maharashtra Agricultural Income-Tax Rules, 1962

20. Court-fees.

- The value of the court-fee stamps under section 36 shall be as follows, namely
(a) on a memorandum of appeal to the Assistant Commissioner undersection 31. Rs. 5.
(b) on an appeal to the Tribunal under section 33. 5 per cent, of the amount in dispute calculated to the nearestrupee subject to the minimum of Rs. 5 and maximum of Rs. 100.
(c) on an application for revision to the Commissioner undersection 34. Rs. 5.
Explanation. - For the purposes of this rule, the expression "the amount in dispute" shall mean the sum representing the difference between the amount of tax or of penalty, if any, or sum demanded and the amount admitted by the assessee to be payable.