The Maharashtra Value Added Tax Act, 2002.
Section 79. Fee on appeal and certain other applications.
Notwithstanding anything contained in the 1Bombay Court-fees Act, 1959 (Bom. XXXVI 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 2[shall be charged with such fee] not exceeding one thousand rupees, as may be prescribed, if the amount in dispute exceed rupees one lakh, and any other appeal shall be charged with such fee not exceeding one hundred rupees, as may be prescribed.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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