| 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 |