262. Relaxation of rules for payment of fees for filing in memorandum for revision or application for review by the taxing authorities before the Appellate and Revisional Board

No fees shall, notwithstanding the provisions of rule 275, be payable by the Commissioner, Additional Commissioner, Deputy Commissioner or Assistant Commissioner, as the case may be, for filing a memorandum under sub-section (5) of section 82 to the Appellate and Revisional Board.