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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER XV:MISCELLANEOUS

Body 112. Power of State Government to prescribe rates of fees

(1) Fees payable upon a memorandum of appeal or application for review or revision, or upon any other miscellaneous application or petition, other than an application referred to in sub-section (1) of section 92, for relief shall be such as may be prescribed:

Provided that any fee prescribed under this section shall not exceed one thousand rupees.

(2) The fee as aforesaid shall be paid in court-fee stamp to be affixed, or a receipt showing payment in such manner as may be prescribed, to be annexed, to the memorandum of appeal, application for review or revision or other miscellaneous application or petition, as the case may be, referred to in sub-section (1).