Section 97. Court fees payable under this Act

(1) Notwithstanding anything contained in any other law for the time being in force, all applications, appeals and other proceedings under this Act shall require court fee stamps of such value as may be prescribed. (2) The State Government shall be exempted from court fee leviable under this Act and the rules made there under. 2["97A. No refund etc. in case of retrospective exemption.– Notwithstanding anything contained in this Act, where amendment in a Schedule results in exemption from tax or, otherwise tax is exempted under this Act, with retrospective effect, the amount charged or collected by a dealer till the date of such amendment or exemption– (i) shall be deposited with the State Governments; and (ii) if already deposited, shall not be refunded, and any input tax credit availed in respect of such amount shall be reversed."] 3["97B. Delegation of powers.- The State Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by an assessing authority under this Act may be exercised by such officer of the State Government, as may be specified in the notification."]