Fee on appeal and certain other applications

Fee on appeal and certain other applications.—

1. (1) No appeal against an order passed under this Act shall be entertained by the appellate authority, unless it is accompanied by such fee as may be prescribed.
2. (2) No application for revision or review of an order passed under this Act shall be entertained by the Tribunal or any other authority,—
   • (a) in case of an application for revision or review, unless it is accompanied by such fee as may be prescribed; and
   • (b) in case of an application for stay of recovery of any amount of tax, penalty or interest, unless it is accompanied by such fee as may be prescribed: Provided that, the State Government may, by notification in the Official Gazette, exempt any class of dealers from the payment of the whole or any part of such fees.