30. Fees on application and memorandum of appeal:

Fees at the following rates shall be payable on applications and memorandum of appeal relating to or arising out of proceeding under the Act and other matters ancillary or incidental thereto:

(a)      Memorandum of appeal against an order of assessment or penalty or both. Rs. Five only
(b)      Application for revision of an appellant or revisional order concerning an order of assessment or penalty or both.
Rs. Ten only
 (bad) Application for determination of any question under section 12-A. Rs. Two only.
(c)      Application for grant of a duplicate copy of registration certificate, or enrollment certificate. Rs. Two only

 Provided that, no fee shall be payable in respect of any application filed by or on behalf of any authority appointed under the Act.