UTTARANCHAL VAT DRAFTS

1. Subject to the provisions of sub-section (3), the fee payable on a memorandum of appeal or other applications under this Act filed or moved shall be as fallows:-

   a) On a memorandum of appeal under Section 51	Two percent of the amount of tax, fee or penalty in dispute, subject to a minimum of one hundred rupees and a maximum of one thousand rupees.
   b) On a memorandum of appeal under Section 53	Seven and a half percent of the amount of tax, fee or penalty in dispute subject to a minimum of five hundred rupees and a maximum of two thousand rupees.
   c) On an application under Section 57	One hundred rupees
   d) On any other application-
   (i) when addressed to the Commissioner or the revising authority or the Tribunal	Twenty rupees
   (ii) when addressed to any other officer or authority	Ten rupees

2. The fee referred to in this Section and any provisions of this Act shall be payable in the manner prescribed, and proof of deposit shall be attached to the memorandum, or application as the case may be:

   Provided that where the amount of fee payable does not exceed fifty rupees, the same may be paid in Court fee stamp.

3. No fee shall be payable in respect of :-
   1. an application or a memorandum of appeal presented by the Commissioner or any other officer or authority appointed under this Act or the rules made thereunder;
   2. an application in which only information is sought and in which no specific relief is prayed for;
   3. an application under Section 57, seeking a decision only as to rate of tax applicable or the point at which the tax is payable.

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