(1) The amount of fee as indicated in column (3) of the Table below against memorandum of appeal, application for revision, review or any other application or petition as described in column (2) of such Table shall be payable when such memorandum is presented or such application or petition is filed.
TABLE
Provided that no fee shall be payable for filing any objection, written or verbal, made in reply to any notice served under the provisions of the Act or the rules made thereunder or for filing any application requiring information from any person appointed under the Act.
Provided further that no court fee is required to be affixed by a dealer on the inform ation required to be submitted by him in Form no. 2, if he was registered under the West Bengal Sales Tax Act, 1994, immediately before the appointed day.
(2) Fees payable under this rule shall be paid in court fee stamp affixed to the memorandum, application or petition, as the case may be.
(3) Notwithstanding anything contained in sub-rule (1), no fee shall be payable when memorandum is presented or application for revision or review is made by the Commissioner, Additional Commissioner, Deputy Commissioner or Assistant Commissioner to the Appellate and Revisional Board under the provisions of the Act or the rules made thereunder.