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1963 (4) TMI 2 - SC - Income Tax
The Supreme Court held that the appellant should only pay one set of court fees for their appeal, not nine sets as directed by the Deputy Registrar. The court distinguished the present case from previous cases cited by the Registrar, stating that the appellant challenged multiple assessment orders in one petition, constituting a single proceeding. The court ordered the office to take necessary action to refund any excess charges paid.