Section 276 in Rules of the High Court of Judicature for Rajasthan, 1952
276. Cases under the Indian Income-Tax Act, 1961.
(1)The amount of fee to be allowed to the Advocate for the Commissioner of Income-Tax on taxation in a case under the Indian Income tax Act, 1961, shall be subject to the following Rules, namely :-(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:Provided that the Court may in any case of special complexity allow a higher fee.(b)The Advocate for the Commissioner of Income-tax shall in every case under section 256(3) of the Indian Income-tax Act, 1961, certify the amount of fee payable to him under this Rule.(c)Where a higher fee is fixed by the Court under the proviso to sub-rule (1) (a) (ii) above, it shall be included in the taxation of costs provided such Advocate files a certificate within one month from the date of the order passed by the Court or within such further time, as the Court may on application made by him allow that he has received the consent of the Government to the payment to him of such higher fee.(2)the fee payable to the Advocate for the other party shall such as may be fixed by the Court in each case and shall be included in the taxation of costs provided a certificate as required by rule 292 of this Chapter has been duly filed showing the payment of such Advocate of a fee not less in amount than the amount of fee allowed by the Court. Where the fee so paid is less than the fee allowed by the Court such lesser fee alone shall be included in the taxation of costs.
