No fees shall, notwithstanding the provisions of rule 207. be payable by- (a) the Commissioner, a Special Commissioner, an Additional Commissioner, a Deputy Commissioner or an Assistant Commissioner, as the case may be, for filing a memorandum under sub-section (4) of section 87 to the Appellate and Revisional Board:
(b) the Deputy Commissioner, the Assistant Commissioner or the Sales Tax Officer, as the case may be, for filing a petition under section 88A to the Appellate and Revisional Board.