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2004 (3) TMI 47 - KERALA HIGH COURTRetrospective effect of section 52A of the Kerala Court Fees and Suits Valuation Act, 1959, inserted by the Kerala Court Fees and Suits Valuation (Amendment) Act, 2003, providing for court fee payable on memorandum of appeal filed before the High Court - We hold that in all appeals filed by the Commissioner of Income-tax or in any appeal to be filed either by the Revenue or by the assessee under the Income-tax Act and under the Wealth-tax Act against the orders of the Income-tax Appellate Tribunal from October 26, 2002, court fee is payable and has to be paid under section 52A read with Schedule II, article 3, item (iii), sub-item (C), of the Kerala Court Fees and Suits Valuation Act,
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