Judgment :- C.N. Ramachandran Nair, J. This appeal is filed by the Revenue under S.21 of the Interest Tax Act read with S.260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Cochin Bench, which disposed an Interest Tax Appeal for the assessment year 20002001. The High Court Registry raised an objection regarding payment of Court Fee of Rs. 10/-under Art. 3(iii)(C) of Schedule II of the Kerala Court Fees and Suits Valuation Act, 1959.The Registry had intimated the appellant that the minimum Court Fee payable in this case is Rs. 500/- 2. We have heard standing counsel appearing for the Revenue and Government Pleader appearing for the State in this matter. We feel that the objection raised by the Registry is tenable because Art.3(iii)(C) of Schedule II of Kerala Court Fees and Suits Valuation Act & Rules provides as follows:- From an order of the Appellate Tribunal under the Income Tax Act, 1961 or the Wealth Tax Act, 1957 (a) Where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates is one lakh rupees or less, is Rs.500/-. 3. The argument of the standing counsel that the order issued by the Tribunal is one under the Income Tax Act, 1961 is tenable because S.21 of the Interest Tax Act adopts the appeal provisions under the Income Tax Act. S.21 of the Interest Tax Act also clarifies that provision of S.260A of the Income Tax Act shall apply with necessary modifications to the provisions of the interest Tax Act. Therefore, that appeal disposed of by the Tribunal is in exercise of their appellate powers conferred under the Income Tax Act incorporated in the Interest Tax Act under S.21. 4. This appeal is also filed under S.260A of the Income Tax Act read with S.21 of the Interest Tax Act. We are of the view that provision regarding Court fees payable in all appeals against the orders of the Appellate Tribunal under Income Tax Act/Interest Tax Act are coming within the purview of Article 3(iii)(C) of Schedule II of Kerala Court Fees and Suits Valuation Act & Rules. In fact the most specific provision under which this appeal falls is Art.3(iii)(C) of Schedule II of Kerala Court Fees and Suits Valuation Act & Rules above stated. In fact the most specific provision under which this appeal falls is Art.3(iii)(C) of Schedule II of Kerala Court Fees and Suits Valuation Act & Rules above stated. Consequently, we hold that the Court fee payable in this case is Rs. 500/- and not Rs. 10/-. The appellant will deposit a further amount of Rs.490/-towards the balance court fee within two weeks from receipt of a copy of this judgment. 5. So far as the merits of the case are concerned it is conceded that the issue raised is covered by decision of the Supreme Court in Commissioner of Income Tax v. Corporation Bank reported in ((2007) 295 I.T.R. 193) in favour of the assessee. We therefore dismiss this appeal following the above said decision of the Supreme Court.