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The Orissa Value Added Tax Act, 2004
CHAPTER XII: MISCELLANEOUS

97. Power of Government to prescribe fees.

(1) There shall be paid, upon every memorandum of appeal, application for revision and other miscellaneous application or petition, other than an application referred to in sub-section (1) of section 78 and a petition referred to in sub-section (1) of section 80, for any relief under this Act, such fees as may be prescribed :

Provided that any fee prescribed under this section shall not exceed rupees one thousand.

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