Rule 41
 
Every appeal under Section 23(1) to the High Court shall be in Form IV and shall be verified in the manner specified therein. It shall be preferred within 60 days from the date on which the order was communicated and shall be accompanied by a certified copy of the order of the 2( Commissioner of Commercial Taxes) appealed against and 1( a fee calculated at the rate of two percent of the disputed tax and surcharge or penalty subject to a minimum of Rs.500/- and maximum of Rs.2000/-".)

1.Subs. by G.O.Ms.No.688 Rev. dt. 11.x.1988 w.e.f 6.9.1988 for the expression "a fee Rs. 100."
2. Subs. by G.O.Ms.No.1766 Rev.dt. 18.10.1978