TMI BlogAmendment of section 253X X X X Extracts X X X X X X X X Extracts X X X X ..... of October, 1998" shall be inserted; (b) in sub-section (2), in clause (a), after the words and brackets "Deputy Commissioner (Appeals)", the words, figures and letters "before the 1st day of October, 1998" shall be inserted; (c) for sub-section (6), the following sub-sections shall be substituted, namely:- "(6) An appeal to the Appellate Tribunal shall be in the prescribed from and shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, one per cent of the assessed income, subject to a maximum of ten thousand rupees:
Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).
(7) An application for stay of demand shall be accompanied by a fee of five hundred rupees". X X X X Extracts X X X X X X X X Extracts X X X X
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