73. Fees. M. VAT RULES

73.Fees. 

 
(1) A uniform extra copying fee of rupees ten per copy shall be charged on an application for a copy required urgently.
(2)        (a) All fees payable under this rule shall be paid in the manner in which tax is to be paid under rule 45.
(b) The amount of fees indicated in column (3) of the Table below against the memorandum of appeal or the respective application specified in column 2 thereof shall be payable when such memorandum is presented or application is made.
Provided that, fees specified in column (3) of the table below against entries (29), (30) and (31) may be pay by affixing a court fee stamp of such value on the respective application form.
TABLE
Sr. No.
Description of Memorandum or Application
Amount of fee
(1)
(2)
(3)
(1)
Application for objection to jurisdiction under section 10 (8)
Nil
(2)
Application regarding vexatious order under section 12 (1) (i)
Nil
(3)
Application for registration including voluntary registration under section 16. (deleted w.e.f. 1st January 2006 vide Notification No.VAT-1505/CR-381/ Taxation-1 Dt.25th November 2005 )                                                           
Rs. One hundred
3 (A)
Application for voluntary registration under section 16.
 (Inserted w.e.f. 1st January 2006 vide Notification No.VAT-1505/CR-381/Taxation-1 Dt.25th November 2005 )                                                          
Rs. Five Thousand
3(B)
Application for registration other than voluntary registration under section 16. (Inserted w.e.f. 1st January 2006 vide Notification No.VAT-1505/CR-381/ Taxation-1 Dt.25th November 2005 )                                                          
Rs. Five hundred (Rs. Five hundred in place of Rs.One hundred by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
 
(4)
Application for a duplicate copy of registration certificate
Rs. Twenty five
(5)
Application for extract regarding any one dealer out of the list of registered dealers under section 16(7)
Rupees Twenty five
(6)
Application for direction under section 23 (9)
Nil
(7)
Application for rectification under section 24(1)
Nil
(8)
Application for stay under section 26(6)
Rupees Twenty five
(9)
Application by senior citizen for priority disposal of his appeal under section 26(7)
Nil
(10)
Application by a registered dealer who proposes to enroll himself as an employer under section under section 31(3)
Nil
(11)
Application by every employer for T.D.S A/C No. under section 31(8)
Nil
(12)
Application for refund of forfeited amount under section 32(6)
Nil
(13)
Application for tax clearance certificate under section 32(8) (a)
Rs. Ten
(14)
Application by the dealer proposing to file appeal under section 33(1)(b)
Nil
(15)
Application for provisional refund under section 51(1)
Nil
(16)
Application for advance ruling under section 55
Rs. Five hundred
(17)
Application for determination of disputed question under section 56
Rs. One hundred
(18)
 Memorandum of appeals under section 26
 
 
(a) where the quantum of relief sought is less than rupees one lakh
One hundred rupees
 
(b) where the quantum of relief sought is rupees one lakh or more
One tenth of a percent. of the amount in dispute subject to a maximum of rupees one thousand
 
(c) in case of an appeal not covered by (a) and (b) above
One hundred rupees.
(19)
Application for true copies of the document
Rs. five per page
(20)
Application by the dealer in respect of provisional attachment under section 35(5)
One hundred rupees
(21)
Application for any other purpose
Nil
(22)
Application for cancellation of Certificate of Registration under section 16
Nil
(23)
Application for furnishing consolidated return under section 23(3)(b)
(In place of above entry following entry is substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
Application for furnishing separate returns under section 20(3)
Nil
 
 
 
 
Nil
(24)
Application for grant of Certificate under sub-section 1(b)(ii) of section 31 of the Act for deduction of tax at source or no deduction of tax
Nil
(25)
Application for refund under section 41(1)
Nil
(26)
Application for restoration of appeal
Ten rupees
(27)
Application for adjournment or miscellaneous application
Nil
(28)
Application for condonation of delay
Nil
(29)
Authority for person who is a relative or person regularly employed sales Tax Practitioner under section 82
Five rupees
(30)
Authority for Legal Practitioner, Chartered Accountant, Cost Accountant or, as the case may be, Sales Tax Practitioner under section 82
Five rupees
(31)
Application for being enrolled as a Sales Tax Practitioner
Five rupees
(32)
Application for permission under sub-section (5) of section 86
Nil