Fee on Memorandum of Appeal against the order of Income Tax Appellate Tribunal or Wealth Tax Appellate Tribunal.

1[52A. Fees on Memorandum of Appeal against the order of Income Tax Appellate Tribunal and Wealth Tax Appellate Tribunal.-Notwithstanding anything contained in section 52, the fee payable on a Memorandum of Appeal filed before the High Court against the order of Income Tax Appellate Tribunal under the Income Tax Act, 1961 (Central Act 43 of 1961) and of the Wealth Tax Appellate Tribunal under the Wealth Tax Act, 1957 (Central Act 27 of 1957), shall, respectively, be at the rates specified in sub-items (C) and (D) of item (iii) of article 3 of Schedule II.] CHAPTER V VALUATION OF SUITS