The Assam Value Added Tax Rules, 2005.- History
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Body 61. Fees.-

(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
Sl.No.	Description of memorandum, application or petition	Amount of fee
(1)	(2)	(3)
(a)	Upon an application for registration by a dealer.	Rupees one hundred
(b)	Upon an application for issue of duplicate copy of a certificate of registration.	Rupees fifty for duplicate copy the certificate of registration and also for each copy of the certificate for each additional place of business
(c)	Upon an application for amendment of certificate of registration	Rupees fifty
(d)	Upon a memorandum of appeal to the Appellate Authority or upon a petition for revision.	Five per centum of the amount of tax, penalty or interest in dispute subject to a minimum of Rupees two hundred and maximum of Rupees five hundred
(e)	Upon a memorandum of appeal to the Appellate Tribunal	Five per centum of the amount of tax, penalty or interest in dispute subject to a minimum of Rupees two hundred and maximum of Rupees five hundred
(f).	Upon an application for clearance certificate	Rupees twenty five
(g)	Fees for certified copies- (i) An application fee (ii) Authentication fee for every 360 words of part thereof (iii) Urgent fee (iv) Searching fee (v) Where the applicant wants the certified copy to be send (by ordinary post) (vi) One impressed folio for every 360 words	Rupees five Rupees five Rupees five Rupee five Rupees ten Rupees ten
(h)	Miscellaneous applications or petitions, other than those referred to hereinabove in this Table.	Five rupees for each application or petition
(i)	(i) Bill of Sale (Form-60) (ii) Delivery Note (Form-61) (iii) Road Permit (Form-62) (iv) Transit Pass (Form-64) (v) Certificate of export (Form-56)	Rupees two per leaf
(j)	True copies of seized documents	Rupees two for each page.

(2) The first copy of order of assessment, the appellate order, the revisional order or the order of the Appellate Tribunal, when applied for, shall be granted free of charge.

(3) 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.

(4) All taxes, amount of penalty and fees specified in (a), (b), (d) and (e) of the table in sub-rule (1) shall paid by bank challan under the Head of Account "0040-Sales Tax". The fees specified in (i) of the table shall be deposited by bank challan under Head of Account "0070-other Administrative Services". All other fees mentioned in (c), (f), (g), (h) and (j) of the table shall be paid by way of affixing court fees stamp.

(5) Notwithstanding anything contained in the above sub-rules, no fee shall be payable when memorandum is presented or application for revision or review is made by the Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and Superintendent to the Appellate Tribunal under the provisions of the Act or the rules made there-under.