Amendment status not verified — confirm the current text below against the official source.
Section 78 was substituted for the original, ibid., s.38. Court-fee on appeal and application for revision. Guj. 4 Of 2004. Application of sections 4 and 12 of Limitation Act, 1963. 63 of 1963. Appeal to High Court. H-678-18 Gujarat Value Added Tax Act, 2003. [2005 : Guj. (6) An appeal under this section may be filed within ninety days from the date of communication of the order of the Tribunal and shall be accompanied with a fee of rupees two hundred. (7) In respect of such matters not provided in this section, the provisions of Code of Civil Procedure,1908, which applies to the second appeal to High Court under section 100 of the said Code shall, so far as may be, apply to the second appeal under this section.]