Sec 163 – Levy of fee

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Sec 163 – Levy of fee 2017-04-14T02:11:24+00:00
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  • Miloni ShahMiloni Shah
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    Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.

    Priya MadrechaPriya Madrecha
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    163.1  Introduction
    This provision empowers the Central Government to collect fees for supplying photo copy of the orders / documents. 163.2  Analysis
    Document or order must be served on the party concerned. But to receive an authentic copy of such document or order, a fee is being prescribed. It is important to note that a new procedure of securing an authenticated copy of the document or order is provided for. This is similar to the procedure prescribed under CPC for receiving documents.  163.3 Comparative review
    (i)    Under the current legislations (Central Excise / Service Tax / VAT Laws), there is no exclusive provision to give copies of any document or order against payment of fees.
    (ii)    This provision will lead to issuance of a separate notification, indicating the fees to be paid for obtaining the copies of the various orders / documents.
    (iii)    This could indirectly convey the intention of the Government to give copies of any document / order against the fees.
    (iv)    For E.g. If Form ARE 1 (present format for export application) is submitted to the department and the exporter does not have a copy, the exporter may obtain its copy from the department against fixed fees.
    (v)    Interestingly the Right to Information law also deals with provision of information/ documents for a prescribed fee.
    163.4 FAQ
    Q1. Should a person pay fees for obtaining copy of Show Cause Notice?
    Ans:  ‘Document’ is not defined. It can include Show Cause Notices also.
    Q2. How much fees is to be paid?
    Ans:  It shall be prescribed by a separate notification.
    Q3. Should a person pay fees to obtain the application?
    Ans:  The person may have to pay fees, if prescribed by the notification.
    Q4. Will this provision cover the fees for submission of appeals?
    Ans:  No. This provision deals only with obtaining copies of pre–existing orders / documents and not filing appeal related documents. For appeals fees, the relevant Sections must be referred to.
    Q5. Can a person obtain a copy of an internal document of the department?
    Ans:  The intention of the provision is to obtain the copy of any order / document, to which a person is normally entitled to. He cannot access the internal communication through this provision. However such information/document can be obtained under RTI law.
    163.5 MCQ
    Q1.     A person need not pay fees for:
    (a)    Primary Copy of the Appellate Order
    (b)    Copy of the Show Cause Notice (lost by the assessee)
    (c)    Copy of the Adjudication Order
    (d)    All of the above
    Q2.     Fees must be paid
    (a)    Before obtaining Copy of Order
    (b)    After obtaining Copy of Order

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