https://www.taxtmi.com/caselaws?id=205253 Section 253(6) of the Income-tax Act requires payment of the prescribed appeal fee, and exemption is available only where the applicant satisfies the statutory test of indigency under Order XXXIII of the Code of Civil Procedure. The article applies the definition of an indigent person and the power to scrutinise and reject such a claim under Order XXXIII Rules 4(1) and 5(2). On the stated facts, a practising lawyer with means above the threshold could not be treated as destitute or a pauper, and the alleged frivolity of the tax demands was irrelevant to the indigency enquiry. The appeals were therefore not maintainable without payment of the 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 Section 253(6) of the Income-tax Act requires payment of the prescribed appeal fee, and exemption is available only where the applicant satisfies the statutory test of indigency under Order XXXIII of the Code of Civil Procedure. The article applies the definition of an indigent person and the power to scrutinise and reject such a claim under Order XXXIII Rules 4(1) and 5(2). On the stated facts, a practising lawyer with means above the threshold could not be treated as destitute or a pauper, and the alleged frivolity of the tax demands was irrelevant to the indigency enquiry. The appeals were therefore not maintainable without payment of the fee. Case-Laws Income Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205253