1962 (1) TMI 41

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....ertificate in a tax revision case which has not yet been taken on file. The revision petition is against the order of the Sales Tax Appellate Tribunal in T.A. No. 544 of 1960. In compliance with the provisions of the Madras General Sales Tax Act, the petitioner has paid the court fee of Rs. 100. The memorandum of revision petition has been returned to the petitioner to cure some defects and irregu....

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....ng the assessee to obtain a refund of the fee paid. Nor is there a provision under the Sales Tax Act stating that any fee paid shall not be refunded. But it is possible to infer that an assessee is bound to pay the prescribed fee only in a case where he intends to prosecute the matter seeking the revisional aid of this Court. It is open to him to change his mind after presenting the revision petit....