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2007] 291 ITR 314 HIGH COURT OF KARNATAKA Rajakamal Polymers (P.) Ltd. v. Commissioner of Income-tax R. GURURAJAN AND N. ANANDA, JJ. IT APPEAL NO. 266 OF 2001 SEPTEMBER 25, 2006 Section 253 of the Income-tax Act, 1961 - Appellate Tribunal - Appeals to - Whether where Commissioner (Appeals) had chosen to reject appeal filed by assessee against assessment and penalty orders on ground of limitation, said orders would fall within section 253(6)(d) and only a sum of Rs. 500 would be payable as court fee in terms of said section for each appeal for purpose of maintaining appeals against order of Commissioner (Appeals), before Tribunal - Held, yes FACTS The assessee filed the appeals against the assessment and penalty orders, along with an application, seeking to condone delay before the Comm-issioner (Appeals). The Commissioner (Appeals) rejected the said appeals on the ground of delay. On second appeal, the Registrar noticed that there was deficit court fee payable on the appeals and demanded court fee at the rate of Rs. 10,000 for each one of the appeals in the light of the quantum involved in terms of the order of the assessing authority. The assessee raised an objection with respect to the said payment. The Tribunal, however accepted the Registrar's objection and granted one month's time for paying the deficit court fee. On appeal : HELD A careful reading of the section 253(6) would show the scale of fees mentioned in the light of assessment at the hands of the assessing authority in terms of the money payable by the assessee. Section 253(6)(a ) provides that if the total income, as computed by the Assessing Officer, is one hundred thousand rupees court fee payable is five hundred rupees. Section 253(6)(b) provides that in the case of appeal involving more than one hundred thousand rupees, but not more than two hundred thousand rupees,court fee payable is one thousand five hundred rupees. Section 253(6)(c) would provide that in the case of appeal involving more than two hundred thousand rupees, court fee payable is one per cent of assessed income, subject to a maximum of ten thousand rupees. Section 253(6)(d ) provides that in the event the subject-matter of the…

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