(1) Fees payable under the Act & these rules shall be paid in court fee stamps or in cash through the Government Treasury:

Provided that fees payable on a memorandum of appeal or memorandum of cross objection shall be paid in shape of Court fees only.

(2)(a) The payment into the Government Treasury shall be accompanied by a challan in Form VAT-317 and the dealer shall attach one copy of the receipted challan to his application/ petition.

(b) For the purposes of this rule, the provisions of sub-rule (7) of rule 57 shall, mutatis mutandis, apply.

(3) All court fee stamps affixed to the memoranda or applications filed before the Commissioner or the Tribunal or any Sales Tax Authority shall be punched immediately in the presence of the authority concerned.