https://www.taxtmi.com/caselaws?id=205253 Appeal-fee exemption depends on satisfying the statutory test of indigency under Order XXXIII of the Code of Civil Procedure, not on the alleged frivolity of underlying tax demands. Section 253(6) requires payment of the prescribed appeal fee, while Order XXXIII permits relief only for a person qualifying as indigent. A practising lawyer who disclosed means exceeding the relevant statutory threshold could not be treated as destitute or a pauper. The appeals were therefore not maintainable without payment of the prescribed fee. en-us Fri, 30 Jul 2010 00:00:00 +0530 Tue, 28 Aug 2012 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205253 Appeal-fee exemption depends on satisfying the statutory test of indigency under Order XXXIII of the Code of Civil Procedure, not on the alleged frivolity of underlying tax demands. Section 253(6) requires payment of the prescribed appeal fee, while Order XXXIII permits relief only for a person qualifying as indigent. A practising lawyer who disclosed means exceeding the relevant statutory threshold could not be treated as destitute or a pauper. The appeals were therefore not maintainable without payment of the prescribed fee. Case-Laws Income Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205253