Appeal scope expanded to include registration-related Commissioner orders; a new fixed filing fee applies for other appeals. The amendment to section 253 substitutes clause (c) of sub-section (1) to include orders passed by a Commissioner under section 12AA in addition to those under section 263, and inserts in sub-section (6) a new clause prescribing a fixed filing fee of five hundred rupees for appeals where the subject matter is not within the categories specified in clauses (a), (b) and (c).
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Provisions expressly mentioned in the judgment/order text.
Appeal scope expanded to include registration-related Commissioner orders; a new fixed filing fee applies for other appeals.
The amendment to section 253 substitutes clause (c) of sub-section (1) to include orders passed by a Commissioner under section 12AA in addition to those under section 263, and inserts in sub-section (6) a new clause prescribing a fixed filing fee of five hundred rupees for appeals where the subject matter is not within the categories specified in clauses (a), (b) and (c).
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