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Union of India - Section

Section 8 in Hotel Receipts Tax Rules, 1981

8. Form of appeal and memorandum of cross-objections to appellate tribunal.

(1)An appeal under sub-section (1) or sub-section (2) of section 19-of the Act to the Appellate Tribunal shall be made in Form No. 5 and shall be verified in the manner indicated therein.
(2)A memorandum of cross-objections under sub-section (4) of section 19-of the Act to the Appellate Tribunal shall be made in Form No. 6 and shall be verified in the manner indicated therein.