Rules 55 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Part VIII of the Rules deals with money: the fee for an appeal or an interlocutory application, how it is paid, when the Appellate Tribunal may waive it, and when costs can be awarded against a party. The Schedule of Fees at the end of the Rules has just two entries.
Fees are "as prescribed in the Schedule". The Schedule lists Rs. 1,000/- for section 218(3) and Rs. 5,000/- for appeals under section 421(1). The fee and process fee are paid by separate demand draft or Indian Postal Order in favour of the Pay and Accounts Officer, Ministry of Corporate Affairs, payable at New Delhi. The Appellate Tribunal may waive the fee, in whole or in part, for an indigent appellant. It may also award costs, including exemplary costs for abuse of process. The Rules are read as amended up to the National Company Law Appellate Tribunal (Amendment) Rules, 2017 (G.S.R. 1061(E), 23 August 2017).
Rule 55: fee
Rule 55(1): the Schedule governs
The fee for filing an appeal or interlocutory application, and the process fee, are as prescribed in the Schedule of Fees to the Rules.
Rule 55(2): how it is paid
The fee and process fee are deposited by separate demand draft or Indian Postal Order, favouring the Pay and Accounts Officer, Ministry of Corporate Affairs, payable at New Delhi. Form NCLAT-1 item 15 asks for the details of the bank draft; see the article on rule 22 and Form NCLAT-1. Our dispute resolution team checks the draft particulars with the rest of the filing.
Rule 55(3): waiver
The Appellate Tribunal may, "to advance the cause of justice and in suitable cases", waive payment of the fee or a portion of it, taking into consideration the economic condition or indigent circumstances of the petitioner, appellant or applicant, or such other reason, as the case may be. Waiver is the Tribunal's discretion; it is not automatic.
The Schedule of Fees, as printed
| S. No. | Section of the Companies Act, 2013 / Rule | Nature of appeal etc. | Fees (in Rupees) |
|---|---|---|---|
| 1 | Sec. 218(3)) | Protection of employee during investigation | 1,000/- |
| 2 | Section 421(1) | Appeals to National Company Law Appellate Tribunal | 5,000/- |
Three points:
- Serial number 2 is the appeal fee for the memorandum of appeal under section 421(1) in Form NCLAT-1. Our post on section 421 explains the right of appeal.
- Serial number 1 concerns section 218(3), protection of employees during investigation. See our post on section 218.
- The Schedule is as notified in 2016. E-payment arrangements are not covered here, and current fees should be checked before filing.
Gaps worth knowing
Rule 55(1) refers to the fee for an interlocutory application and to a process fee, and rule 22(6) refers to a processing fee "prescribed by the rules". The Schedule, however, prints only the two entries above. No separate figure is printed for an interlocutory application or for the process fee. Rule 60 also refers to an inspection fee "as given in the Schedule of the fees", but the Schedule contains no inspection fee; see the article on inspection of records. The amounts for these items should be confirmed with the Registry or the current official fee notification.
Rule 56: award of costs
- Rule 56(1). Whenever the Appellate Tribunal deems fit, it may award costs for meeting the legal expenses of the respondent or the defaulting party.
- Rule 56(2). In suitable cases it may direct the appellant or respondent to bear the cost of litigation of the other side, and in a case of abuse of process of court it may impose exemplary costs on the defaulting party.
Costs are discretionary and linked to conduct. The Rules set no scale or cap. Section 424 of the Act, on procedure, is explained in our post on section 424.
Same as before the NCLT?
The NCLT fee rule (rule 112) works differently. It prescribes fees for the matters in the Annexures, adds provisos that no fee is payable on a petition or application by the Registrar of Companies, the Regional Director or an officer of the Central Government, and (as amended) allows payment by Indian Postal Order or bank draft in favour of the Pay and Accounts Officer at New Delhi, Kolkata, Chennai or Mumbai as the case may be, or as decided by the President. The NCLAT rule 55 has no such provisos but has a waiver power in sub-rule (3). The NCLT costs rule 113 is almost word for word the same as NCLAT rule 56. See Rule 112 and the NCLT Schedule of Fees and Rules 59 and 113 on penalty notices and costs.
An example
Greenfield Textiles Private Limited prepares an appeal under section 421(1) against an NCLT order. The Schedule lists Rs. 5,000/- for such an appeal. Its counsel arranges a demand draft for that fee in favour of the Pay and Accounts Officer, Ministry of Corporate Affairs, payable at New Delhi, and a separate draft for the process fee, confirming the amounts against the current fee notification. Another appellant, an individual in difficult circumstances, applies to the Tribunal under rule 55(3) for waiver of the fee on the ground of economic condition.
Need help with the fee and filing of an appeal?
Getting the fee, the drafts and the particulars right is part of a complete filing. If you want your appeal filed with the correct drafts and a clear costs strategy, our dispute resolution service can take it forward.
Key takeaways
- Fees are as prescribed in the Schedule (rule 55(1)): Rs. 1,000/- for section 218(3); Rs. 5,000/- for appeals under section 421(1).
- Fee and process fee are paid by separate demand draft or Indian Postal Order to the Pay and Accounts Officer, Ministry of Corporate Affairs, payable at New Delhi (rule 55(2)).
- The Tribunal may waive the fee in suitable cases for indigent appellants (rule 55(3)).
- The Schedule prints no inspection fee, no interlocutory application fee and no process fee figure.
- Costs, including exemplary costs for abuse of process, may be awarded (rule 56).
Read next
- Rule 22: presenting an appeal in Form NCLAT-1
- Rules 57-62: inspection of records
- Rule 112 and Schedule of Fees of the NCLT Rules
- Section 421: appeal to the NCLAT
Disclaimer: Based on the National Company Law Appellate Tribunal Rules, 2016 (G.S.R. 717(E)) as amended up to the National Company Law Appellate Tribunal (Amendment) Rules, 2017 (G.S.R. 1061(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLAT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.