MVAT Act 79Chapter XIII · Miscellaneous

Section 79 · Fee on appeal and certain other applications

- Notwithstanding anything contained in the Bombay Court-fees Act, 1959 (Bombay XXXV of 1959), -

(a)

any application not otherwise provided for when presented to a prescribed authority for a prescribed purpose or when presented to the Tribunal shall subject to the provisions of clause (b) be charged with such fee not exceeding one hundred rupees, as may be prescribed and;

(b)

an appeal preferred under section 26 [shall be charged with such fee] [These words were substituted for the words 'shall bear a court fee stamp of such value' by the Maharashtra 25 of 2007, Section 19, (w.e.f. 15-8-2007).], not exceeding one thousand rupees, as may be prescribed, if the amount in dispute exceeds rupees one lakh, and any other appeal shall be charged with such fee not exceeding one hundred rupees, as may be prescribed.

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