26. Amounts of fees

(1) The amount of fees, as mentioned in column (3) of the Table below shall be payable against memorandum of appeal or application for revision, as the case may be, as described in column (2) of such Table, either in court-fee stamps or to the appropriate Government Treasury in the manner laid down in sub-rule (2) or in sub-rule (3A), of rule 12, when such memorandum is presented or application is filed:-

TABLE

 

Sl. No.

Description of memorandum,

Amount of fees

 

application or petition.

 

(1)

(2)

(3)

1

Memorandum  of  appeal  under  sub-

Five per centum of tax, penalty or interest

 

section  (1)  of  section  14  against  an

in dispute involved in the appeal subject to a

 

order as referred  to in the said sub-

minimum of rupees one hundred and maximum of rupees five hundred.

 

section.

 

2

Application  for  revision  under  sub- section (4) of section 14.

Two hundred rupees.

 

 

(2) Court fee stamp evidencing payment of fee shall be affixed or one copy of the challan referred to in sub-rule (2) of rule 12 or one copy of receipt referred to in sub-rule (3A) of that rule evidencing payment of such fee, shall be annexed to the memorandum or petition, as the case may be.