section 96. Power to prescribe rates of fees:
Power to prescribe rates of fees
The Sikkim Value Added Tax Act, 2005Tax2005106 sections
Statutory text
(1) Fees payable upon a memorandum of appeal or application for review or revision, or upon any other miscellaneous application or petition, for relief shall be such as may be prescribed. (2) The fees as aforesaid shall be paid in court-fee stamp to be affixed to the memorandum of appeal, application for review or revision or other miscellaneous application, as the case may be, referred to in sub-section (1).
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