Subject to the provisions of rule 115, the following fees shall be payable-

(i) On an application for issue of a duplicate copy of a certificate of registration under rule 23	Rupees one hundred
(ii) (a) On a memorandum of appeal under section 77 against an order of assessment or penalty (b) On memorandum of appeal under section 78. (c) A memorandum of crossobjection under section 78.	(a) Five per centum of the amount in dispute calculated to the nearest rupee subject a maximum of rupees five hundred (b) Rupees one hundred (c) Rupees ten
((iii) On an application for registration under rule 15	Rupees one hundred
((iv) On an application of revision of any other order or any other miscellaneous petition or petition for relief including the following: (a) Application for amendment or cancellation of certificate of registration. (b) Application for extension of time for payment of tax assessed and penalty imposed	. . (a) Rupees fifty . (b) Rupees ten
(v) Application for adjournment in a proceeding before the Commissioner or any Sales Tax authority	Rupees ten

Explanation.- In this rule "the amount in dispute" means the difference between the amount of tax or penalty, if any, or both demanded and the amount admitted by the dealer to be payable.