Appeal fee on remand order must be limited to the minimum where liability is not yet quantified.

Under Rule 85 of the Orissa Sales Tax Rules, 1947, appeal fee depends on the "amount in dispute", meaning the difference between the tax or penalty demanded and the amount admitted payable. In an appeal against a remand order, where no fresh assessment had yet quantified liability, no determinable amount in dispute existed. The Tribunal's attempt to compute fee on five per cent of an unascertained amount was an error of law. Only the prescribed minimum fee of one rupee was payable, and the enhanced fee demand was quashed; any excess fee already paid was refundable in accordance with law.

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Issues: Whether, on an appeal filed against a remand order under the Orissa Sales Tax Act, 1947, the fee payable under Rule 85 of the Orissa Sales Tax Rules, 1947 was to be computed on the basis of the "amount in dispute" or only the minimum fee of one rupee.

Analysis: Rule 85(iii), read with its Explanation, makes the fee on an appeal dependent upon the "amount in dispute", meaning the difference between the amount of tax or penalty demanded and the amount admitted to be payable. Where the original assessment has been set aside and the matter is remanded for fresh assessment, no quantified demand exists until reassessment is made. In that situation, the amount in dispute cannot be determined, because there is no assessed liability from which the demanded amount can be measured against any admitted amount. The Tribunal therefore ignored the Explanation and committed an error of law apparent on the face of the record, justifying certiorari under Articles 226 and 227 of the Constitution of India.

Conclusion: The fee demanded by the Tribunal was not payable on the basis of five per cent of any amount in dispute, and only the minimum fee of one rupee was exigible. The order of the Tribunal was rightly quashed, and the excess fee, if paid, was refundable in accordance with law.

Final Conclusion: The application succeeded and the Tribunal's demand for enhanced appeal fee was set aside.

Ratio Decidendi: Where an appeal lies against a remand order and no fresh assessment has yet quantified the liability, the "amount in dispute" for the purpose of appeal fee cannot be computed, so only the prescribed minimum fee is payable.

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