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The West Bengal Sales Tax Act, 1994
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103. Power of State Government to prescribe rates of fees

(1) Fees payable upon a memorandum of appeal or application for review or revision, or upon any other miscellaneous application or petition, other than an application referred to in sub-section (1) of section 87, for relief shall be such as may be prescribed :

PROVIDED that any fee prescribed under this section shall not exceed two hundred rupees.

(2) The fee as aforesaid shall be paid in court-fee stamp to be affixed to the memorandum of appeal, application for review or revision or other miscellaneous application or petition, as the case may be, referred to in sub-section (1).