Appeal fee requirement introduced for appeals to the Appellate Tribunal, with exceptions for certain appeals and stay applications. The amendment clarifies that prior references to the Deputy Commissioner (Appeals) apply to matters before 1 October 1998, and substitutes subsections prescribing that appeals to the Appellate Tribunal must be in the prescribed form and verified accordingly. Appeals filed on or after 1 October 1998 must be accompanied by a fee scaled to the assessee's total income as computed by the Assessing Officer, subject to a maximum; appeals under subsection (2) and memoranda of cross-objections under subsection (4) are exempt, and a separate fee is prescribed for stay of demand applications.
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Provisions expressly mentioned in the judgment/order text.
Appeal fee requirement introduced for appeals to the Appellate Tribunal, with exceptions for certain appeals and stay applications.
The amendment clarifies that prior references to the Deputy Commissioner (Appeals) apply to matters before 1 October 1998, and substitutes subsections prescribing that appeals to the Appellate Tribunal must be in the prescribed form and verified accordingly. Appeals filed on or after 1 October 1998 must be accompanied by a fee scaled to the assessee's total income as computed by the Assessing Officer, subject to a maximum; appeals under subsection (2) and memoranda of cross-objections under subsection (4) are exempt, and a separate fee is prescribed for stay of demand applications.
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